Definition of carrying and forwarding agents?

Answer 1

In India C & F Agent means "Clearing and forwarding agent."

Definition of Clearing and forwarding agent - Any person who is engaged in providing any service, either directly or indirectly, concerned with the clearing and forwarding operations in any manner to any other person and includes a consignment agent.

A clearing and forwarding agent normally undertakes the following activities:

1. receiving the goods from the factories or premises of the principal or his agents;

2. warehousing these goods;

3. receiving dispatch orders from the principal;

4. arranging dispatch of goods as per the directions of the principal by engaging transport on his own or through the authorized transporters of the principal;

5. maintaining records of the receipt and dispatch of goods and the stock available at the warehouse; Service Tax is payable on above services.