https://www.taxtmi.com/article/detailed?id=7643 GST on services by Customs House Agents and freight forwarders applies the default eighteen percent except where specific rates apply; ocean freight is taxed at five percent with input tax credit and may be payable on reverse charge for imports from non taxable territories, while certain air freight inbound supplies are non taxable. Place of supply rules determine domestic versus export treatment based on parties' locations and where goods are handed over. Commercial terms (DDP, EXW, CIF, FOB) determine which contractual leg is taxable, with Indian forwarders performing services for overseas agents potentially creating taxable supplies in India and reverse charge obligations. Ancillary origin charges are generally taxable at the general rate, and compliance requires correct invoicing, branch registrations, and use of the pure agent concept to preserve input tax credit. en-us Tue, 03 Oct 2017 06:28:59 +0530 Tue, 03 Oct 2017 06:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7643 GST on services by Customs House Agents and freight forwarders applies the default eighteen percent except where specific rates apply; ocean freight is taxed at five percent with input tax credit and may be payable on reverse charge for imports from non taxable territories, while certain air freight inbound supplies are non taxable. Place of supply rules determine domestic versus export treatment based on parties' locations and where goods are handed over. Commercial terms (DDP, EXW, CIF, FOB) determine which contractual leg is taxable, with Indian forwarders performing services for overseas agents potentially creating taxable supplies in India and reverse charge obligations. Ancillary origin charges are generally taxable at the general rate, and compliance requires correct invoicing, branch registrations, and use of the pure agent concept to preserve input tax credit. Articles Goods and Services Tax - GST Tue, 03 Oct 2017 06:28:59 +0530 https://www.taxtmi.com/article/detailed?id=7643