https://www.taxtmi.com/forum/issue?id=113479 Imported goods and their ancillary services, including ocean freight, are treated as a composite supply with goods as the principal supply; accordingly, GST on imports is levied on the aggregated transaction value (which includes freight) and collected at customs, and freight should not be separately taxed again where it has been included in the composite import valuation. en-us Wed, 14 Mar 2018 07:48:25 +0530 Thu, 23 Jan 2025 15:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113479 Imported goods and their ancillary services, including ocean freight, are treated as a composite supply with goods as the principal supply; accordingly, GST on imports is levied on the aggregated transaction value (which includes freight) and collected at customs, and freight should not be separately taxed again where it has been included in the composite import valuation. Discussion-Forum Service Tax Wed, 14 Mar 2018 07:48:25 +0530 https://www.taxtmi.com/forum/issue?id=113479