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

[Narendra Soni]

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.

[Narendra Soni]

Dear Experts,

Kindly suggest your expert view to this query.

[Jaya Kumar]

Dear experts,

I'm doing a Job Work in textile Industry. The textile parties sends us the Yarn which we used to process and sends back as cloth. still now we aren't registered in GST. Is this is mandatory to register under GST. If so, what is the tax rate as prescribed for job work.. please make me clear sir

[bhart b sharma]

service tax regime had provided exemptions in relation to transportation of goods by vessel/ship. Outbound shipments were considered as exports However, CGST or IGST law do not provide for such exemptions.

AI Summary

GST on international freight may apply as CGST/IGST lacks prior shipping exemptions, affecting export and import charges.
Whether GST applies to ocean and air freight charged in India for exports and imports is questioned; the document notes that prior service tax exemptions for transportation by vessel/ship and treatment of outbound shipments as exports existed, but the CGST/IGST laws do not provide equivalent exemptions for such freight charges.