https://www.taxtmi.com/article/detailed?id=12515 The question is whether reverse charge liability on ocean freight applies to FOB imports. Drawing on Mohit Minerals and later clarification, the same composite-supply reasoning extends to FOB contracts: when freight is included in assessable value and IGST is paid on import clearance, a separate reverse charge on ocean freight for the importer cannot be imposed as it would duplicate tax already discharged. en-us Wed, 10 Apr 2024 10:32:41 +0530 Wed, 10 Apr 2024 10:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12515 The question is whether reverse charge liability on ocean freight applies to FOB imports. Drawing on Mohit Minerals and later clarification, the same composite-supply reasoning extends to FOB contracts: when freight is included in assessable value and IGST is paid on import clearance, a separate reverse charge on ocean freight for the importer cannot be imposed as it would duplicate tax already discharged. Articles Goods and Services Tax - GST Wed, 10 Apr 2024 10:32:41 +0530 https://www.taxtmi.com/article/detailed?id=12515