Sir,
Please clarify we should get the proof of ocean freight from liner or a mere claim from CHA (who is a registered dealer under GST) is enough to claim GST exemption.
In my case, a local CHA from Chennai provided an invoice wherein, he mentioned the Ocean Freight Charges USD9000*72=6,48,000 and shown under GST exemption column and other handling charges, etc shown as GST attract column. There is no proof he has submitted for ocean freight of USD 9000 (which is paying to liner). Of course, liners are not registered generally under GST.
please clarify.
Regards,
Sekhar
GST on Ocean Freight: Is CHA Invoice Enough for Exemption? Gujarat & Calcutta Courts Say It's Unconstitutional. A user inquired whether proof of ocean freight from a liner or a claim from a Customs House Agent (CHA) is sufficient for GST exemption. The CHA provided an invoice with ocean freight charges shown under GST exemption, but no proof of payment to the liner was submitted. Responses indicated that GST on ocean freight is 5% per notification 8/2017 - IGST (Rate), with the freight value deemed as 10% of the CIF value if unknown. Additionally, it was noted that Gujarat and Calcutta High Courts declared GST on ocean freight unconstitutional. Another participant requested citation details. (AI Summary)
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