HJK Ltd. a manufacturer of Cotton Grey Fabrics having its registered office located in Coimbatore, Tamil Nadu in the month of January, 2020 had imported a fabric making machinery from a supplier of Italy. HJK Ltd. entere

HJK Ltd. a manufacturer of Cotton Grey Fabrics having its registered office located in Coimbatore, Tamil Nadu in the month of January, 2020 had imported a fabric making machinery from a supplier of Italy. HJK Ltd. entered into a contract agreement with RS Logistics Pvt. Ltd. a licensed customs broker having its office located in Bengaluru, Karnataka, to carry out and meet all the necessary legal formalities for getting the said machine cleared from the customs station of Kandla Port and thereafter to deliver the same to them in Coimbatore. HJK Ltd. also authorised RS Logistics Pvt. Ltd. in this context under the agreement to incur on their behalf, the various expenses in relation to clearance of the imported machine, payment of duties and charges which shall stand to be reimbursable to them on actuals. RS Logistics Pvt. Ltd. after clearance of machine raised an invoice in February, 2020 on HJK Ltd. as under: Particulars Amount (₹) Agency charges 6,40,000 Unloading of machine at Kandla port, Gujarat 50,000 Prepared and submitted Bill of Entry and customs duty paid 5,00,000 Dock dues paid 50,000 Travelling expenses 40,000 Telephone and other expenses 12,000 You, in this backdrop, are required by taking that the conditions specified in rule 33 of the CGST Rules, 2017 stand satisfied : (b) to compute the value of taxable supply.