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TaxTMI 
Whether GST applicable on OCEAN FREIGHT for export of goods? if so what is the %
GST ON EXPORT OCEAN FREIGHT
17 Jul 2017 
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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. (AI Summary)
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. (AI Summary)