https://www.taxtmi.com/caselaws?id=753424 The AAR-TN ruled that an exporter undertaking CIF exports is not liable to pay GST on export freight charges. The GST liability rests with the shipping line/freight forwarder having an office in Thoothukudi, who must pay CGST/SGST as it constitutes an intra-state supply. This applies after the sunset clause on ocean freight exemption expired on 30.09.2022. The export freight service is treated as input service for the exporter, eliminating their GST liability on such charges. en-us Thu, 28 Mar 2024 00:00:00 +0530 Mon, 05 May 2025 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753424 The AAR-TN ruled that an exporter undertaking CIF exports is not liable to pay GST on export freight charges. The GST liability rests with the shipping line/freight forwarder having an office in Thoothukudi, who must pay CGST/SGST as it constitutes an intra-state supply. This applies after the sunset clause on ocean freight exemption expired on 30.09.2022. The export freight service is treated as input service for the exporter, eliminating their GST liability on such charges. Case-Laws GST Thu, 28 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753424