IGST Exemption on Export freight after 01.10.2022

[Raghunandhaanan rvi]

Sirs,

Exemption from IGST on export freight for transportation of goods by vessel or aircraft from customs station of clearance in India to a place outside India is available until 30.09.2022 vide Notn. No. 07/2021 - IGST (Rate). Parent Notification is 09/2017 IGST Rate and not 02/2018 amended from time to time.

My question is there any notification issued by the GST council extending the exemption for a further period beyond 30.09.2022?

Thanks

AI Summary

IGST on export freight now taxable; input tax credit available for erstwhile exempt supplies and billing is contractual.
IGST on export freight ceased to be exempt after the exemption period, rendering ocean and air freight taxable at their respective GST rates. When an exempt supply becomes taxable, the supplier may claim input tax credit for inputs and capital goods attributable to that supply as of the day before the change. Billing GST to an overseas customer is governed by the parties' contract. Practical problems at export clearance, including refusal by some Customs agents to levy IGST on shipping bills, can reduce refunds and require procedural recourse.