https://www.taxtmi.com/forum/issue?id=115592 Logistics providers are entitled to full common input tax credit where freight is a taxable supply (including when GST is paid under reverse charge and recovered from clients). Export freight from a customs station to outside India is characterised in the note as exempt with full ITC set-off, while import freight to a customs station is characterised as exempt and triggers common ITC reversal; the note highlights that CGST Rule explanations exclude vessel carriage but are silent on airfreight, creating ambiguity on treatment. en-us Sat, 26 Oct 2019 09:48:50 +0530 Thu, 23 Jan 2025 15:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115592 Logistics providers are entitled to full common input tax credit where freight is a taxable supply (including when GST is paid under reverse charge and recovered from clients). Export freight from a customs station to outside India is characterised in the note as exempt with full ITC set-off, while import freight to a customs station is characterised as exempt and triggers common ITC reversal; the note highlights that CGST Rule explanations exclude vessel carriage but are silent on airfreight, creating ambiguity on treatment. Discussion-Forum GST Sat, 26 Oct 2019 09:48:50 +0530 https://www.taxtmi.com/forum/issue?id=115592