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IGST applicable on freight amount in case of export, Goods and Services Tax - GST

Issue Id: - 116022
Dated: 14-2-2020
IGST applicable on freight amount in case of export

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I am exporting goods on CIF basis with payment of IGST and charge freight from foreign customer. Now, my question whether GST also applicable on freight amount.

If after paying IGST on freight, whether i am eligible for refund of same tax paid on freight from custom.

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1 Dated: 16-2-2020

As per Rule 96 of CGST Rules, Shipping bill is an application for claiming rebate on account of tax paid on export of goods. Rebate claim will be sanctioned on the basis of value shown in the Shipping Bill. What value has been shown in Shipping Bill ? FOB or CIF ? On the other hand, taxes and duties cannot be exported. There are case laws to this effect.


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