https://www.taxtmi.com/forum/issue?id=119058 GST on freight reimbursements depends on who bears the freight cost and contractual responsibility. If a C&F hires a third party transporter and is reimbursed for actual third party charges, the C&F may act as a Pure Agent under Rule 33 and reimbursements of actual charges can be invoiced without GST, while any excess reimbursement is taxable. If the C&F uses its own vehicle, the Pure Agent concept does not apply; fixed rate reimbursements should be invoiced with GST. Reverse charge can arise where the registered person de facto bears the freight and professional review of contracts is recommended. en-us Sat, 06 Apr 2024 12:52:21 +0530 Fri, 24 Jan 2025 10:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119058 GST on freight reimbursements depends on who bears the freight cost and contractual responsibility. If a C&F hires a third party transporter and is reimbursed for actual third party charges, the C&F may act as a Pure Agent under Rule 33 and reimbursements of actual charges can be invoiced without GST, while any excess reimbursement is taxable. If the C&F uses its own vehicle, the Pure Agent concept does not apply; fixed rate reimbursements should be invoiced with GST. Reverse charge can arise where the registered person de facto bears the freight and professional review of contracts is recommended. Discussion-Forum GST Sat, 06 Apr 2024 12:52:21 +0530 https://www.taxtmi.com/forum/issue?id=119058