Ocean freight in case of export
Query (Issue) Started By: – YATISHKUMAR AGARWAL Dated:- 9-6-2018 Last Reply Date:- 10-6-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear sir
\nPlease advice
\nCase : we export goods with payment of igst and contract is for CIF basis. My query is as per following
\n1. We charge shipping charge in invoice whether is it composite supply ?
\n2. Shipping charges are subjected to igst or not
\n3.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 )
\n4. While filing return shipping charges should be shown as supply of service or not
\n5. IGSt paid on shipping charges is refundable or not
\n6.After 25.01.2018 whether is <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y (India) and he is bearing the freight charges, the exporter is liable to pay IGST. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Ocean freight in case of export Query (Issue) Started By: – YATISHKUMAR AGARWAL Dated:- 9-6-2018 Last Reply Date:- 10-6-2018 Goods and Services Tax – GSTGot 3 RepliesGSTDear sir Please advice Case : we export goods with payment of igst and contract is for CIF basis. My query is as per following 1. We charge shipping … Continue reading “Ocean freight in case of export”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12107","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12107","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12107"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12107\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nQuery:3 Yes.
\nQuery:4 Yes.
\nQuery:5 Yes, IGST paid on shipping freight is refundable since the service is an input service for export of goods.
\nQuery: 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.
\nReply By Rajagopalan Ranganathan:
\nThe Reply:
\nSir,
\n 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<\/p>\n
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