TaxTMI 
TaxTMI 
Please guide me on the provision of Taxability of GST on Freight Forwarding agents who provides services to clients of export of goods
Freight Forwarding Agent
17 Oct 2023 
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GST on freight forwarding taxable as intermediary at standard rate; classified under other support services.
GST on freight forwarding services is taxable as a service; when the agent acts as an intermediary arranging carriage, customs and logistics without taking possession or delivery obligations, the agent is treated and taxed as a service provider classified under residual support services rather than as a carrier. Definitions distinguish "freight" (goods and carriage charges/responsibility) and "forwarder" (one who arranges transport on behalf of the shipper). (AI Summary)
GST on freight forwarding services is taxable as a service; when the agent acts as an intermediary arranging carriage, customs and logistics without taking possession or delivery obligations, the agent is treated and taxed as a service provider classified under residual support services rather than as a carrier. Definitions distinguish "freight" (goods and carriage charges/responsibility) and "forwarder" (one who arranges transport on behalf of the shipper). (AI Summary)