{"id":12971,"date":"2015-09-29T08:25:00","date_gmt":"2015-09-29T08:25:00","guid":{"rendered":"http:\/\/192.168.1.14\/index.php\/2015\/09\/29\/india-tax-on-freight\/"},"modified":"2025-09-01T01:20:11","modified_gmt":"2025-08-31T17:20:11","slug":"india-tax-on-freight","status":"publish","type":"post","link":"https:\/\/andrewliu.com.hk\/zh\/india-tax-on-freight\/","title":{"rendered":"India: Tax on Freight"},"content":{"rendered":"<p><span style=\"text-align: justify;\">&nbsp;<\/span><img decoding=\"async\" class=\"size-full wp-image-9071\" style=\"padding: 0px; outline: 0px; text-align: justify;\" src=\"https:\/\/andrewliu.com.hk\/wp-content\/uploads\/2010\/06\/pdf.png\" alt=\"pdf\" width=\"16\" height=\"16\" \/><span style=\"text-align: justify;\">&nbsp;<\/span><a href=\"https:\/\/andrewliu.com.hk\/wp-content\/uploads\/2015\/09\/IndiaTax-on-Freight.pdf\"><span style=\"text-align: justify;\">ENG<\/span><\/a>&nbsp; &nbsp;<img decoding=\"async\" class=\"size-full wp-image-9071\" style=\"padding: 0px; outline: 0px; text-align: justify;\" src=\"https:\/\/andrewliu.com.hk\/wp-content\/uploads\/2010\/06\/pdf.png\" alt=\"pdf\" width=\"16\" height=\"16\" \/><span style=\"text-align: justify;\">&nbsp;<\/span><a href=\"https:\/\/andrewliu.com.hk\/wp-content\/uploads\/2015\/09\/IndiaTax-on-Freight_CN.pdf\"><span style=\"text-align: justify;\">\u4e2d\u6587<\/span><\/a><span style=\"text-align: justify;\">&nbsp;&nbsp;<\/span><\/p>\n<p style=\"font-size: 11.818181991577148px; text-align: justify;\">The Indian Income Tax Act 1961 in its section 172 deals with \u201cShipping business of non-residents\u201d. Section 172 of the Act applies \u201cfor the purpose of the levy and recovery of the tax in the case of any ship, belonging to or chartered by a non-resident, which carries passengers, livestock, mail or goods shipped at a port in India\u201d (Section 172 (1)).<\/p>\n<p style=\"font-size: 11.818181991577148px; text-align: justify;\">Pursuant this provision, freight and demurrage earned (or deemed earned) in India is taxable. For this purpose, it is irrespective whether freight is \u2018prepaid\u2019 or payable at a later stage. The mere fact of cargo being loaded in India against payment of freight suffices for the application of this provision.<\/p>\n<p style=\"font-size: 11.818181991577148px; text-align: justify;\">See attached file: India: Tax on Freight.pdf<\/p>\n<p style=\"border: 0px; outline: 0px; font-size: 12px; text-align: justify;\">&nbsp;<\/p>\n<p style=\"border: 0px; outline: 0px; font-size: 12px; text-align: justify;\"><span style=\"font-size: 14pt; color: #022469;\"><strong>\u5370\u5ea6\uff1a\u8fd0\u8d39\u7a0e<\/strong><\/span><\/p>\n<p style=\"font-size: 11.818181991577148px; text-align: justify;\">\u5370\u5ea61961\u5e74\u6240\u5f97\u7a0e\u6cd5\uff0c\u7b2c172\u6761\u662f\u5173\u4e8e\u201c\u975e\u5c45\u6c11\u822a\u8fd0\u4e1a\u52a1\u201d\u3002\u89c4\u5b9a\u201c\u5411\u4ee5\u4e0b\u8239\u8236\u5f81\u6536\u548c\u8ffd\u6536\u7a0e\u6b3e\uff0c\u5373\u5c5e\u4e8e\u975e\u5c45\u6c11\u7684\u6216\u7531\u975e\u5c45\u6c11\u79df\u7528\u7684\uff0c\u7528\u4ee5\u8fd0\u8f93\u4e8e\u5370\u5ea6\u6e2f\u53e3\u767b\u8239\u7684\u4e58\u5ba2\u3001\u88c5\u8fd0\u7684\u7272\u755c\u3001\u90ae\u4ef6\u6216\u8d27\u7269\u7684\u4efb\u4f55\u8239\u8236\u3002\u201d<\/p>\n<p style=\"font-size: 11.818181991577148px; text-align: justify;\">\u6839\u636e\u8be5\u6761\u6b3e\uff0c\u5728\u5370\u5ea6\u8d5a\u53d6\u7684(\u6216\u89c6\u4e3a\u8d5a\u53d6\u7684)\u8fd0\u8d39\u548c\u6ede\u671f\u8d39\u9700\u8981\u7f34\u7a0e\u3002\u662f\u5426\u7f34\u7a0e\u4e0e\u8fd0\u8d39\u662f\u201c\u9884\u4ed8\u201d\u6216\u8005\u4e4b\u540e\u67d0\u4e00\u9636\u6bb5\u518d\u4ed8\u65e0\u5173\u3002\u53ea\u8981\u8d27\u7269\u5728\u5370\u5ea6\u88c5\u8f7d\u4e14\u9700\u652f\u4ed8\u8fd0\u8d39\u7684\uff0c\u90fd\u9002\u7528\u8be5\u6761\u6b3e\u3002<\/p>\n<p style=\"text-align: justify;\"><span style=\"line-height: 18px;\">\u8be6\u7ec6\u4fe1\u606f\u8bf7\u53c2\u9605\u9644\u4ef6\u3002<\/span><\/p>\n<p><span style=\"text-align: justify;\"><br \/><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>&nbsp;&nbsp;ENG&nbsp; &nbsp;&nbsp;CHN&nbsp;&nbsp; The Indian Income Tax Act 1961 in its section 172 deals with \u201cShipping business of non-residents\u201d. Section 172 of the Act applies \u201cfor the purpose of the levy and recovery of the tax in the case of any ship, belonging to or chartered by a non-resident, which carries passengers, livestock, mail or goods [&hellip;]<\/p>","protected":false},"author":3,"featured_media":9071,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34],"tags":[125],"class_list":["post-12971","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulars","tag-english"],"_links":{"self":[{"href":"https:\/\/andrewliu.com.hk\/zh\/wp-json\/wp\/v2\/posts\/12971","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/andrewliu.com.hk\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/andrewliu.com.hk\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/andrewliu.com.hk\/zh\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/andrewliu.com.hk\/zh\/wp-json\/wp\/v2\/comments?post=12971"}],"version-history":[{"count":1,"href":"https:\/\/andrewliu.com.hk\/zh\/wp-json\/wp\/v2\/posts\/12971\/revisions"}],"predecessor-version":[{"id":18724,"href":"https:\/\/andrewliu.com.hk\/zh\/wp-json\/wp\/v2\/posts\/12971\/revisions\/18724"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/andrewliu.com.hk\/zh\/wp-json\/wp\/v2\/media\/9071"}],"wp:attachment":[{"href":"https:\/\/andrewliu.com.hk\/zh\/wp-json\/wp\/v2\/media?parent=12971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/andrewliu.com.hk\/zh\/wp-json\/wp\/v2\/categories?post=12971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/andrewliu.com.hk\/zh\/wp-json\/wp\/v2\/tags?post=12971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}