IGST applicable on freight amount in case of export

[KARAN VERMA]

Sir

I am exporting goods on CIF basis with payment of IGST and charge freight from foreign customer. Now, my question whether GST also applicable on freight amount.

If after paying IGST on freight, whether i am eligible for refund of same tax paid on freight from custom.

AI Summary

IGST on CIF exports: freight treated within composite supply, IGST payable though refund mechanics follow shipping bill treatment.
When goods are exported on CIF terms the shipping bill shows a CIF breakup into FOB, insurance and freight and rebate claims are sanctioned on the value shown in the shipping bill under Rule 96. Freight forms part of the composite supply so IGST is leviable on CIF inclusive of freight; GST details must be separately stated in the shipping bill and refund mechanics may result in departmental rebate processing based on FOB value.