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Ocean freight in case of export

YATISHKUMAR AGARWAL

Dear 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 charge in invoice whether is it composite supply ?

2. Shipping charges are subjected to igst or not

3.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 )

4. While filing return shipping charges should be shown as supply of service or not

5. IGSt paid on shipping charges is refundable or not

6.After 25.01.2018 whether is it exempt

GST on CIF Shipping: Composite Supply, IGST Applicable, Refundable as Input Service; Exemption Period Noted. An individual inquired about the application of GST on shipping charges for exports on a CIF basis. The queries included whether shipping charges constitute a composite supply, are subject to IGST, and if they qualify as an export of service. It was clarified that shipping charges are a composite supply and subject to IGST, which is refundable as an input service for export. The exemption from IGST on transportation by vessel is applicable from January 25, 2018, to September 30, 2018. Exports are treated as inter-state supplies under the IGST Act. (AI Summary)
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