https://www.taxtmi.com/forum/issue?id=116154 Importers under FOB who pay ocean freight to foreign carriers are treated as liable under the reverse charge mechanism for GST on the actual freight amount; commentators diverge on the rate and prefer paying IGST and claiming input tax credit. For CIF imports the levy is disputed, with at least one high court characterising a deeming amendment as ultra vires and certain stays granted, producing jurisdictional uncertainty. Many taxpayers nonetheless pay under reverse charge to avoid interest, while litigation continues. en-us Wed, 18 Mar 2020 16:20:39 +0530 Thu, 23 Jan 2025 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116154 Importers under FOB who pay ocean freight to foreign carriers are treated as liable under the reverse charge mechanism for GST on the actual freight amount; commentators diverge on the rate and prefer paying IGST and claiming input tax credit. For CIF imports the levy is disputed, with at least one high court characterising a deeming amendment as ultra vires and certain stays granted, producing jurisdictional uncertainty. Many taxpayers nonetheless pay under reverse charge to avoid interest, while litigation continues. Discussion-Forum GST Wed, 18 Mar 2020 16:20:39 +0530 https://www.taxtmi.com/forum/issue?id=116154