Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Articles News
D. Forum
What's New


Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

GST on Export Ocean Freight, Goods and Services Tax - GST

Issue Id: - 116019
Dated: 14-2-2020
By:- Sekhar Narasimha
GST on Export Ocean Freight

  • Contents


Please clarify we should get the proof of ocean freight from liner or a mere claim from CHA (who is a registered dealer under GST) is enough to claim GST exemption.

In my case, a local CHA from Chennai provided an invoice wherein, he mentioned the Ocean Freight Charges USD9000*72=6,48,000 and shown under GST exemption column and other handling charges, etc shown as GST attract column. There is no proof he has submitted for ocean freight of USD 9000 (which is paying to liner). Of course, liners are not registered generally under GST.

please clarify.



Posts / Replies

Showing Replies 1 to 3 of 3 Records

1 Dated: 22-2-2020
By:- sarojni singh

The rate of GST needs to be discharged on the freight amount is 5% in accordance with notification 8/2017 – IGST (Rate). The value of ocean freight would be deemed as 10% of the CIF Value, when the freight amount not known.

2 Dated: 5-5-2020

Gujarat and Calcutta High Court have already declared that Charging of GST on Ocean Freight is unconstitutional.

3 Dated: 5-5-2020

Dear Sir,

Will you please give citation ? Thanks a lot.


Old Query - New Comments are closed.

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||