https://www.taxtmi.com/forum/issue?id=113838 Shipping charges under CIF exports are a composite supply tied to the principal export of goods; if the exporter located in India bears freight, the sea transportation service to a place outside India is treated as an inter state supply attracting IGST, must be shown as a supply of service in returns, and IGST paid on such freight is refundable as an input service, subject to a temporary nil rate exemption afforded by specified rate notifications for a limited period. en-us Sat, 09 Jun 2018 16:06:57 +0530 Thu, 23 Jan 2025 15:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113838 Shipping charges under CIF exports are a composite supply tied to the principal export of goods; if the exporter located in India bears freight, the sea transportation service to a place outside India is treated as an inter state supply attracting IGST, must be shown as a supply of service in returns, and IGST paid on such freight is refundable as an input service, subject to a temporary nil rate exemption afforded by specified rate notifications for a limited period. Discussion-Forum GST Sat, 09 Jun 2018 16:06:57 +0530 https://www.taxtmi.com/forum/issue?id=113838