GST ON EXPORT OCEAN FREIGHT

[GNANASEKAR SHANMUGAM]

Whether GST applicable on OCEAN FREIGHT for export of goods? if so what is the %

[KASTURI SETHI]

Who bears the ocean freight ? Buyer or exporter ? Whether FOB value or not ?

[GNANASEKAR SHANMUGAM]

In our case, ocean freight is paid by exporter from India on C&F basis.

[KASTURI SETHI]

In my view, GST is not applicable on ocean freight for export of goods. Ocean freight stands for when goods leave Indian Territory.

[Kishan Barai]

5% GST Ocean Freight Charged by SCI on its BL ; transportation bill

[KASTURI SETHI]

If it is so, the party (exporter) can claim refund of GST paid on ocean freight. No GST on export as well as transportation meant for export.

[Kishan Barai]

Thank You Very Much Sir for your reply but can we get refund of 18% GST for domestic transportation paid uptil loading of goods into vessle ?? Because government is only providing refund of sourcing goods cost i.e bill with IGST nothing else. If possible please also provide us supporting nortification. Thank You

[KASTURI SETHI]

Yes. You can. Authority may pertain to pre-GST era.

[Yatin Bhopi]

Just received bill from CHA where he has charged CGST+SGST on ocean freight. shipping company having office in India. For POS for ocean freight will be applicable section (8)12 or (9)13 of IGST ACT?

if (8)12 will apply then CGST+SGST will be applicable and if (9)12 will apply then their will be no tax.

Please clarify

AI Summary

GST on ocean freight: chargeability disputed; exporters may claim refund when domestic tax is charged on export carriage.
Whether GST applies to ocean freight paid by the exporter on a C&F basis is disputed: some participants contend ocean freight is not taxable once goods leave Indian territory, while billing practice shows GST or CGST+SGST being charged; if tax is paid domestically the exporter may seek refund, with the issue turning on place-of-supply rules and applicable IGST Act provisions.