GST ON FREIGHT IN THE EXPORT INVOICE

[KESHAV GROVER]

1.Whether GST should be charged on the freight (ocean)included in the Export invoice by treating it as composite supply? or not to charge GST on freight as it is exempted in the current date.?

2. Shipping bills are based on FOB value so C& F agents are advising not to charge GST on freight in order to get refund easialy as shipping bills are matched with GST invices,so please advice treatment.

[PAWAN KUMAR]

If your shipping term are inclusive of freight, then you should show freight in gst export invoice and charge gst on that but please note gst is not payable

[AkashDeep Singh]

mr. Pawan ji

have u any notification on GST ON FREIGHT IN THE EXPORT INVOICE

[PAWAN KUMAR]

Gst on export freight is exempt. Please read notification no.21/2019 s.no.19b, but this is applicable up to 30.09.2020.

[AkashDeep Singh]

THANKS PAWAN JI...

[AkashDeep Singh]

sir, 1 more query

we have not charge the gst on Export ocean freight from 25-Oct.-17 to 25-Jan-2018 on the basis of newspaper.

Notification would come on 25-Jan-2018 for Gst not required on Export Ocean Freight.

Please tell any notification 25-Oct.-17 to 25-Jan-2018

AKASH

AI Summary

GST on export freight exempt, so freight invoicing and refund reconciliation require exemption-based treatment in invoices. Whether GST applies to ocean freight included in export invoices depends on invoice and shipping terms: if freight is included it should be shown on the export invoice, but contemporaneous guidance cited by participants treats export freight as exempt under a notification for a defined period, and uncertainty remains about the treatment for an earlier interim period before that notification.