https://www.taxtmi.com/article/detailed?id=7641 GST on customs house agents and freight forwarders depends on service leg, supplier/recipient location and Incoterms. Ocean and air freight have specific rates and exceptions; ancillary origin charges are generally taxable at the default rate. Place of supply rules under the IGST Act determine IGST vs CGST/SGST; Indian legs are taxable under section 12(8) while foreign legs are governed by section 13(9), with reverse charge applying where the recipient is unregistered. Invoices must reflect reverse charge and branches in other states require separate GST registrations. en-us Fri, 29 Sep 2017 11:26:59 +0530 Fri, 29 Sep 2017 11:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7641 GST on customs house agents and freight forwarders depends on service leg, supplier/recipient location and Incoterms. Ocean and air freight have specific rates and exceptions; ancillary origin charges are generally taxable at the default rate. Place of supply rules under the IGST Act determine IGST vs CGST/SGST; Indian legs are taxable under section 12(8) while foreign legs are governed by section 13(9), with reverse charge applying where the recipient is unregistered. Invoices must reflect reverse charge and branches in other states require separate GST registrations. Articles Goods and Services Tax - GST Fri, 29 Sep 2017 11:26:59 +0530 https://www.taxtmi.com/article/detailed?id=7641