https://www.taxtmi.com/forum/issue?id=115567 Import ocean freight where the supplier lacks a place of business in India falls under the reverse charge mechanism, with the logistic company paying GST and treating its onward invoice as a taxable supply with full common input tax credit entitlement. Domestic air carriage is taxable with full ITC. Export air/ocean freight is exempt yet allows full ITC. Import air freight is exempt and treated as exempt sales for reversal of common ITC. en-us Mon, 21 Oct 2019 20:08:14 +0530 Thu, 23 Jan 2025 15:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115567 Import ocean freight where the supplier lacks a place of business in India falls under the reverse charge mechanism, with the logistic company paying GST and treating its onward invoice as a taxable supply with full common input tax credit entitlement. Domestic air carriage is taxable with full ITC. Export air/ocean freight is exempt yet allows full ITC. Import air freight is exempt and treated as exempt sales for reversal of common ITC. Discussion-Forum GST Mon, 21 Oct 2019 20:08:14 +0530 https://www.taxtmi.com/forum/issue?id=115567