Ocean freight

[Rajalakshmi Kesavan]

We the manufacturing company paid ocean freight For import under Rcm after excise audit verification in September '18. Instead of paying Kkc and SBC .05percent we paid. 5percent both as per excise auditor calculation. But for ocean freight KKC and SBC is. 05%. We paid under service tax head other taxable service . Can we claim refund for service tax and excess paid in Kkc & SBC. Kindly clarify . Thanks &Regards - Rajalakshmi

[Kishan Barai]

Refund of Ocean Freight would be available only in case id exports, but not imports.

[Rajalakshmi Kesavan]

Thanks for your reply. Sir, we have paid ocean freight for the period 23.04.17 to 30.06.17 after gst and transition period over, as we have received notice in September 2018 only. Regards - Rajalakshmi

[Ganeshan Kalyani]

Under gst, the importer is liable to pay GST on ocean freight under reverse charge basis.

AI Summary

Reverse charge on ocean freight: importer liable for GST on imports; refunds for ocean freight available only for exports. Importer paid ocean freight under reverse charge and remitted service-tax-era levies including Krishi Kalyan Cess and Swachh Bharat Cess at higher rates; refunds of ocean freight are available only for exports, not imports, and under GST the importer is liable to pay tax on ocean freight under reverse charge.