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

[Sekhar Narasimha]

Sir,

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.

Regards,

Sekhar

Posts / Replies

[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.

[YAGAY andSUN]

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

[KASTURI SETHI]

Dear Sir,

Will you please give citation ? Thanks a lot.