GST on Ocean freight (Sea and Air) paid for Export & import

[Guest]

Dear Experts,

Please confirm, whether GST is applicable on ocean freight paid by a manufacturer to shipping line or to his agent or to freight forwarder located in India for (a) Export made from India and for (b) Import made in India by sea and by air.

An immediate response is highly appreciated.

AI Summary

Discussion Highlights GST Issues on Ocean Freight, Job Work Registration, and Tax Rate in Textile Industry A participant inquired about the applicability of GST on ocean freight paid for exports and imports by sea and air, seeking expert opinions. Another participant, working in the textile industry, asked if GST registration is mandatory for job work and the applicable tax rate. A third participant noted that while the service tax regime provided exemptions for transportation of goods by vessel, the current CGST or IGST laws do not offer similar exemptions for outbound shipments. The discussion reflects concerns about GST implications on logistics and job work in different sectors.