https://www.taxtmi.com/article/detailed?id=16329 GST on CIF import freight is explained through the composite supply treatment of imported goods, where freight is already included in the assessable value and taxed at import. The article states that a reverse charge levy on ocean freight was found inconsistent with the statutory scheme because the importer was not the real recipient of the transportation service and the same freight component could not be taxed twice. It then distinguishes air freight, which continues to be taxed under the existing statutory framework and is not automatically affected by the ocean freight position. en-us Sat, 02 May 2026 07:45:42 +0530 Sat, 02 May 2026 07:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16329 GST on CIF import freight is explained through the composite supply treatment of imported goods, where freight is already included in the assessable value and taxed at import. The article states that a reverse charge levy on ocean freight was found inconsistent with the statutory scheme because the importer was not the real recipient of the transportation service and the same freight component could not be taxed twice. It then distinguishes air freight, which continues to be taxed under the existing statutory framework and is not automatically affected by the ocean freight position. Articles Goods and Services Tax - GST Sat, 02 May 2026 07:45:42 +0530 https://www.taxtmi.com/article/detailed?id=16329