https://www.taxtmi.com/forum/issue?id=117672 GST on recovered airfreight depends on transaction character, payment currency, and contract terms: export freight is exempt only if export of service conditions (including payment in foreign currency) are met; re import freight is not automatically exempt. Recoveries may be reimbursements (not supplies) if contractually borne by the exporter, but pure agent tests often fail. Where tax is charged, importer may claim input tax credit and may need to reverse proportionate ITC or pass tax cost to the exporter. en-us Wed, 01 Dec 2021 16:11:23 +0530 Thu, 23 Jan 2025 15:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117672 GST on recovered airfreight depends on transaction character, payment currency, and contract terms: export freight is exempt only if export of service conditions (including payment in foreign currency) are met; re import freight is not automatically exempt. Recoveries may be reimbursements (not supplies) if contractually borne by the exporter, but pure agent tests often fail. Where tax is charged, importer may claim input tax credit and may need to reverse proportionate ITC or pass tax cost to the exporter. Discussion-Forum GST Wed, 01 Dec 2021 16:11:23 +0530 https://www.taxtmi.com/forum/issue?id=117672