GST on freight charges, Goods and Services Tax - GST

[Kaustubh Karandikar]

Goods are supplied to SEZ under LUT without payment of GST. Subsequently, Debit Note is issued to the customer towards recovery of freight charges in relation to this supply. Is GST required to be paid against such recovery?

Posts / Replies

[SUSHIL BANSAL]

Sir,

Supplies of goods or services or both to SEZ units are treated as exports supplies and hence zero rated supplies.

[Shilpi Jain]

A debit note is issued in cases where the taxable value in the tax invoice issued is lower. So the issue of debit note is not for a new supply but is only to enhance the value of the old supply.

So the same treatment as given for the tax invoice will be applicable for the debit note in the instant case.