https://www.taxtmi.com/forum/issue?id=114957 Freight charged to a foreign buyer is generally includible in the tax invoice value under the valuation principle of Section 15(2) as part of the value of supply, except where contractual terms allocate freight otherwise. Commercial terms matter: CIF embeds freight up to buyer's destination; FOB allows separate freight invoicing. Taxes and duties are not exported; if GST is paid on freight to buyer's destination the related input tax credit cannot be encashed. en-us Sun, 12 May 2019 09:06:01 +0530 Thu, 23 Jan 2025 15:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114957 Freight charged to a foreign buyer is generally includible in the tax invoice value under the valuation principle of Section 15(2) as part of the value of supply, except where contractual terms allocate freight otherwise. Commercial terms matter: CIF embeds freight up to buyer's destination; FOB allows separate freight invoicing. Taxes and duties are not exported; if GST is paid on freight to buyer's destination the related input tax credit cannot be encashed. Discussion-Forum GST Sun, 12 May 2019 09:06:01 +0530 https://www.taxtmi.com/forum/issue?id=114957