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GST - Highlights / Catch Notes

Home Highlights June 2024 Year 2024 This

The case concerns the liability of an exporter to pay GST on ...


Liability of exporter (M/s. DCW Ltd) to pay GST on export freight clarified by AAR. Taxes under IGST for outbound ocean freight.

Case Laws     GST

June 1, 2024

The case concerns the liability of an exporter to pay GST on export freight as CGST & SGST or IGST. The ruling states that post the sunset clause on ocean/air freight, such activities became taxable under GST from 1.10.2022. The tax liability depends on the 'place of supply,' which, in this case, is 'outside India,' making it an inter-state supply subject to IGST. If the service provider, the shipping line, has an office in Thoothukudi, Tamilnadu, the liability shifts to CGST/SGST for intra-state supply. The exporter is not liable for GST as it receives the service as input for its CIF basis exports. The ruling does not address the liability of the shipping line for GST.

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