Applicable GST Rate on Freight Charges for Export of Goods

[CASUNIL BHANSALI]

What is the applicable GST rate on freight charges in the following scenarios related to the export of goods?

1. Freight incurred from the Place of Business to the Customs Station.
2. Freight incurred from the Place of Business for supplies transported to a location outside India.'

[KASTURI SETHI]

GST on transportation charges/freight charges is the same whether supplied in India or outside India. Only difference is that refund of IGST is admissible to the exporter on account of the service exported.

[Sadanand Bulbule]

Well explained Sir

[Shilpi Jain]

Also consider what is the mode of transport.

AI Summary

GST on freight: same rate applies for domestic and export transport, with exporter eligible for IGST refund. GST on freight charges is the same whether the transportation service is supplied in India or outside India; exporters may obtain an IGST refund where the service is treated as exported. The mode of transport and the precise point of supply (for example, freight from place of business to customs station versus transport to a location outside India) are relevant factual considerations affecting export classification and refund eligibility.