The Capital Dredging Project for Deepening and Widening of Mumbai Harbour Channel and JN Port-channel (Phase II) from 14 Mtrs to 15 Mtrs draft is completed, which will enable berthing of vessels of 12,500 TEUs capacity by using tidal window.
The Navigational Channel was developed and widened using dredging equipment like Trailer Suction Hopper Dredger and Cutter Suction Dredger is chosen to ensure minimal impact on the environment.
Environmental compliance monitoring has been undertaken through Government agency to evaluate any environmental impacts of channel widening works, in particular, possible impacts from dredging on water quality. Extensive modeling and monitoring have informed the design, staging, and method of construction to ensure minimal impacts on the environment.
To continue to be competitive in the global shipping industry, JNPT needs the capacity to berth at least ultra-class ships. The shipping industry is evolving at a tremendous pace ships are getting bigger and global shipping alliances are focusing on ports that can accommodate ultra-class vessels.
JNPT intends to utilize its strategic location, connect with trade, upcoming port development plan, and proximity to the industrial base in Maharashtra and promote the manufacturing of export activities in the Marathwada and Vidarbha region in which turn is expected increase in cargo volume at the port.
Five terminals in JNPT for handling containers and one Liquid Terminal for handling liquid cargo. Besides, JNPT has one shallow water berth for small vessels of having a draft of 8-10 Meters for handling project cargo, etc.
An Environmental Management Plan has been prepared for mitigation of the adverse impacts. The Environmental Management Plan describes in brief, the management’s plan for proper and adequate implementation of treatment and control systems for pollutants and for maintaining the environment.
Jawaharlal Nehru Port is the largest container port in India, situated at the mainland of the Konkan area across the Navi Mumbai Maharashtra. Jawaharlal Nehru Port is the king port of the Arabian Sea on the west coast and handles a large volume of international container traffic and domestic cargo traffic.
JN Port has planned SEZ in 277 hectares area. The engineering, procurement, and construction work were awarded in Oct 2016 at Rs 476 Crores and the same is in progress. So far 16 plots (15 MSME & 01 FTWZ) are allotted. The total investment in SEZ is expected about 4000 Crores and direct employment of 24,000.
The work of development of further infrastructure work in 45-hectare areas such as top pavement buildings, RCC drains, firefighting, gates boundary walls, etc. are taken up. The work is in progress.
In respect of the port-related activity, the rate of GST is 18%.
It is to be noted that the Port provides various services such as berthing, Pilotage, container handling, rental and leasing of premises, etc., wherein, either CGST (9%) and SGST (9%) (Maharashtra State) OR IGST (18%) will be levied, depending on the place of supply provisions under the GST Act.
A broad list of services provided by JNPT has been listed herein, along with the applicable rate of tax and related place of supply.
A link containing the basic GST information of JNPT is available on the website and the suppliers/customers can also share their own basic GST related information in the link provided.
Please find below the link:- GST
For services provided in Territorial Waters, CGST and SGST (of Maharashtra State) will be levied, as per the provisions of the IGST Act.
For services provided other than in territorial waters, the general rule of the place of supply will be applicable, i.e. recipient based and accordingly, either:-
The above application will be done keeping mind provisions of the IGST Act and accordingly place of supply will be decided.
In terms of the place of supply provisions under the GST Act, in respect of immovable property-related services provided by JNPT, CGST, and SGST (of Maharashtra State) will apply.
The ITC of the above will be available to the recipient, only if, such a recipient is registered under GST in the state of Maharashtra.
It is not compulsory to take registration in the state of Maharashtra, but it is a decision to be taken by the recipient, as input tax credit relating to CGST and Maharashtra State SGST will only be available if the recipient is registered in Maharashtra state.
In case of services where the place of supply is within the state of Maharashtra, then CGST and SGST (Of Maharashtra) will apply to such transactions.
In other cases, the place of supply will be the location of the recipient of services.
The place of supply will be determined as per the provisions of the GST Act for each transaction and accordingly, the tax will be levied.
In case the recipient of services is registered in Maharashtra and other states also, then the registration of Maharashtra will be considered for purposes of the place of supply and GST will be levied accordingly.