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

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.