https://www.taxtmi.com/forum/issue?id=118181 IGST on export freight ceased to be exempt after the exemption period, rendering ocean and air freight taxable at their respective GST rates. When an exempt supply becomes taxable, the supplier may claim input tax credit for inputs and capital goods attributable to that supply as of the day before the change. Billing GST to an overseas customer is governed by the parties' contract. Practical problems at export clearance, including refusal by some Customs agents to levy IGST on shipping bills, can reduce refunds and require procedural recourse. en-us Sat, 01 Oct 2022 14:43:49 +0530 Thu, 23 Jan 2025 15:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118181 IGST on export freight ceased to be exempt after the exemption period, rendering ocean and air freight taxable at their respective GST rates. When an exempt supply becomes taxable, the supplier may claim input tax credit for inputs and capital goods attributable to that supply as of the day before the change. Billing GST to an overseas customer is governed by the parties' contract. Practical problems at export clearance, including refusal by some Customs agents to levy IGST on shipping bills, can reduce refunds and require procedural recourse. Discussion-Forum GST Sat, 01 Oct 2022 14:43:49 +0530 https://www.taxtmi.com/forum/issue?id=118181