TaxTMI 
TaxTMI 
SEEKING CLARIFICATION PERTAINING TO GST RCM ON OCEAN FREIGHT
X X X X Extracts X X X X
X X X X Extracts X X X X
....EEKING CLARIFICATION PERTAINING TO GST RCM ON OCEAN FREIGHT<br> Query (Issue) Started By: - Vishnu Shakya Dated:- 20-2-2026 Last Reply Date:- 22-2-2026 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>Dear Sir/mam we do import, In FOB contract we ask our CHA to book container, He than book container and issue us Tax invoice from his own firm charging ocean freight with 5% along with othe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r charges. however in bill of lading freight forwarder name is different not our cha firm, but in BL freight forwarder location is in India. my query is: as importer, is RCM applicable on ocean freight, provided freight forwarder location is in India who book the space from shipping line company and than sell to us, also provided we already paid twice IGST on ocean freight one at custo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....m and second when our cha issue us tax invoice charging 5% GST on ocean freight. Reply By Raam Srinivasan Swaminathan Kalpathi: The Reply: Dear Querist Kindly refer - re Mohit Minerals Ltd (SC) wherein the Notification of the department mandating remittance of freight on RCM was struck down. This has been accepted by the GST department also and all importers who had previously remitt....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed GST on RCM basis have been applying for refund and these have also been sanctioned i.e. those TPs who are unable to utilise the ITC). Reply By Sadanand Bulbule: The Reply: This is well settled matter as replied by Sri. Raam Sir. Reply By Ganeshan Kalyani: The Reply: RCM is not applicable in FOB as the cost of freight is not included in it. CIF is where the freight is inclu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ded and IGST was payable on freight (ocean). But that was struck down by Honble Supreme Court as IGST is paid with Customs Duty on import value. <br> Discussion Forum - Knowledge Sharing ....