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

Clarification Sought on GST Status for Export Freight Post-October 2018; Suggested IGST Payment Under RCM for Compliance. A participant inquired about the Goods and Services Tax (GST) on air and ocean export freight, referencing a notification that set GST at nil until September 30, 2018, and sought clarification on its status post-October 1, 2018. Respondents indicated that the notification had a sunset clause, meaning no further relaxation would be provided. It was suggested to pay Integrated GST (IGST) under the Reverse Charge Mechanism (RCM) and consider seeking an advance ruling to address potential double taxation issues. No new notification was reported to have been issued.