Gst on freight on import (cif)

1115 views 1 replies

Is GST payable by importer on Freight amount, if goods are imported on CIF basis?

 IGST Not No.8/2017 - S.No.9(ii) -  GST @ 5% payable is specified.

- IGST Not No.10/2017 - S.No.10 - Reverse charge :Importer is made liable to pay GST i.e. the recipient of service.

However in case of CIF, the recipient should be the Supplier located outside India as he is liable to pay the freight. And logically it does not make any sense as the importer is already paying IGST on import of goods -goods that include freight charges in their cost.

Need clarification.

 


Attached File : 306179 20170823150733 notification10 igst.pdf downloaded: 300 times
Replies (1)
I am pleased to announce you that my featured online store has opened with the new Designer Collections.
You can Check now on www.sweetysharma.com

https://www.facebook.com/SweetySharmaOfficial/

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Related Topics
Loading
Company
ARTICLESHIP 27 June 2026
Article

SNCO

Mumbai

CA Inter

View Details
Company
06 July 2026
C.A./CA Inter OR pursuing C.A./GST/Accounts/Audit/IT - Head

Arvindkumar Maniar & Co.

Rajkot

CA

View Details
Company
29 June 2026
Accountant (Finance & Compliance)

TRIEYEZ

Kolkata

CA

View Details
Company
ARTICLESHIP 08 July 2026
Articles

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details
Company
24 June 2026
Chartered Accountant

CA Darshita Shah & Co

Nadiad

CA

View Details
Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details