Value for Exports under LUT, Goods and Services Tax - GST

[Kaustubh Karandikar]

XYZ supplying goods for export under LUT. In the Tax Invoice they are charging only value of the goods. While in the Commercial Invoice they are charging to the customer value of the goods + air freight charges from Mumbai Airport to foreign port. The value of tax invoice is matching with value of Shipping bill which is FOB value? Is this the correct way or in the Tax Invoice also freight is required to be shown? However, if it is shown the value of shipping bill and tax invoice will not match. Kindly guide the correct position under the law.