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        GST

        The Advance Ruling Authority in Tamil Nadu addressed the...

        Tamil Nadu Authority Rules Exporters Not Liable for GST on FOB Export Freight under Reverse Charge Mechanism.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The Advance Ruling Authority in Tamil Nadu addressed the liability of an exporter (M/s. DCW Ltd.) under Reverse Charge Mechanism (RCM) to pay GST on export freight on Free on Board (FOB) basis. The exporter was found not liable for GST on RCM basis as they are not involved in arranging export freight. The shipping line accepting goods from the exporter was not required to pay GST on RCM basis as they were not the applicant and not involved in the transaction. The question of GST liability on export freight and whether it constitutes an inter-state supply subject to IGST was deemed irrelevant as it did not pertain to the exporter. The determination of taxable value in the absence of known freight value was not addressed due to the preceding conclusions.
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