Manufacturing
Inventory valuation, cost accounting, capital allowances and an input tax credit chain that runs across states.
Industries
Logistics, Shipping & Ports
Place-of-supply complexity, cross-border documentation, freight and demurrage recognition, and asset-heavy balance sheets.
Overview
Few sectors generate as many place-of-supply questions per rupee of revenue. Multi-leg movements, agency arrangements and international freight all interact with GST in ways that reward getting the contract structure right before the first invoice.
What comes up
Issues we are asked about
- Place of supply for multi-leg and international movements
- Freight, demurrage and detention revenue recognition
- Agency versus principal determination
- Cross-border documentation and export of services
- Fleet capitalisation, depreciation and maintenance provisioning
Other sectors
Also frequently asked about
Technology & SaaS
Revenue recognition over time, export of services, ESOP accounting and cross-border withholding.
Financial Services
Regulatory reporting, expected credit loss, capital adequacy and a control environment under close supervision.
Advice for logistics, shipping & ports
Tell us what you are dealing with and we will point you to the person who knows the sector.