https://www.taxtmi.com/article/detailed?id=11313 GST treatment of freight depends on place of supply rules for transportation services and the transaction value valuation principle. Transportation contracted by a supplier to deliver exported goods is a separate supply, but freight charged by the supplier is included in the transaction value of the goods under Section 15 and thus taxable when exports are made with payment of tax. Historical exemptions for certain carriage modes affected freight taxation and refunds; recent withdrawal of some exemptions and proposed statutory changes alter place of supply determinations and refund implications. en-us Thu, 13 Apr 2023 09:58:25 +0530 Thu, 13 Apr 2023 09:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11313 GST treatment of freight depends on place of supply rules for transportation services and the transaction value valuation principle. Transportation contracted by a supplier to deliver exported goods is a separate supply, but freight charged by the supplier is included in the transaction value of the goods under Section 15 and thus taxable when exports are made with payment of tax. Historical exemptions for certain carriage modes affected freight taxation and refunds; recent withdrawal of some exemptions and proposed statutory changes alter place of supply determinations and refund implications. Articles Goods and Services Tax - GST Thu, 13 Apr 2023 09:58:25 +0530 https://www.taxtmi.com/article/detailed?id=11313