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  • Demurrage and dispatch in a charter party contract

    GST on contract of affreightment

    Demurrage and dispatch amounts are considered to be additions or refunds of the charter rate under contract. Therefore, these additions and refunds are adjustment events under GST legislation. However, as the adjustment events are against a GST-free supply (international transport) the adjustments will also be GST-free.

      Last modified: 01 Sep 2015QC 16450