https://www.taxtmi.com/caselaws?id=753423 AAR Tamil Nadu ruled that an exporter under FOB terms is not liable to pay GST on reverse charge mechanism for export freight. The Authority held that in FOB exports, the exporter is neither involved with export freight arrangements nor is the provider or recipient of freight services, as these are handled by the overseas buyer or their agent. Questions regarding shipping line liability, inter-state supply classification, and taxable value determination were not addressed as they did not relate to the applicant who neither undertakes nor receives export freight services under FOB terms. en-us Thu, 28 Mar 2024 00:00:00 +0530 Mon, 05 May 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753423 AAR Tamil Nadu ruled that an exporter under FOB terms is not liable to pay GST on reverse charge mechanism for export freight. The Authority held that in FOB exports, the exporter is neither involved with export freight arrangements nor is the provider or recipient of freight services, as these are handled by the overseas buyer or their agent. Questions regarding shipping line liability, inter-state supply classification, and taxable value determination were not addressed as they did not relate to the applicant who neither undertakes nor receives export freight services under FOB terms. Case-Laws GST Thu, 28 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753423