GST ON AIR/OCEAN EXPORTS FREIGHT

[RAJESH AUDITHYAN]

Dear sirs

as per GST notification 14/2018 there was NIL GST on air/ocean Exports freight till 30.09.18 what is the status after 01.10.18 ? still NIL GST or any amendment took place ? kindly update if possible with relevant notfn. number / dt pl

With rgds

Rajesh A

[Yash Jain]

Dear Sir,

The captioned notification was with "sunset clause"

No further relaxation will be given by government.

However you can approach authority for advance ruling for double taxation that is IGST on CIF (on freight) and then additional tax on freight. You may get relief as it is cascading of taxes, against the very basis on which entire gst law is enacted.

[DR.MARIAPPAN GOVINDARAJAN]

In my view no notification has been issued.

[Yash Jain]

Dear Sir.

No further relaxation will be given by government.

Please do pay igst under RCM

Regards

[RAJESH AUDITHYAN]

Dear both experts

thanks for your replies

With rgds

Rajesh A

[Ganeshan Kalyani]

IGST is payable.

AI Summary

IGST on export freight: reverse charge applies where prior nil-rate relief has lapsed and tax is payable. Notification granting nil rate for air and ocean export freight included a sunset clause and was not extended, so the zero-rating ceased; export freight is therefore subject to IGST and, where applicable, payable under the reverse charge mechanism, with advance ruling suggested to address potential cascading taxation.