Goods and Services Tax – Started By: – YATISHKUMAR AGARWAL – Dated:- 9-6-2018 Last Replied Date:- 10-6-2018 – Dear sirPlease adviceCase : we export goods with payment of igst and contract is for CIF basis. My query is as per following1. We charge shipping charge in invoice whether is it composite supply ?2. Shipping charges are subjected to igst or not3.If shipping charges are subject to igst then whether it is export of service or not (as principal supply is cover under export of goods )4. While filing return shipping charges should be shown as supply of service or not5. IGSt paid on shipping charges is refundable or not6.After 25.01.2018 whether is it exempt – Reply By Rajagopalan Ranganathan – The Reply = Sir, Answers for your qurries a
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es. Query:5 Yes, IGST paid on shipping freight is refundable since the service is an input service for export of goods. Query: 6 Yes. As per Sl. No.19B of Notification No.12/2017 dated 28.6.2017 as amended by Notification No. 2/2018- Central Tax (Rate) dated 25.1.2018 CGST chargeable on service by way of transportation of goods by a vessel from Customs Station of clearance in India to a place outside India is Nil. Bit this exemption is available till 30.9.2018 only. – Reply By Rajagopalan Ranganathan – The Reply = Sir, In continuation of my reply dated 9.6.2018 I wish to sate that the nil rate is applicable for the period 25.1.2018 to 30.9.2018 only. – Reply By Rajagopalan Ranganathan – The Reply = Sir, In continuation of my replies dated 9
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