EXPORT BILL UNDER LUT FREIGHT CHARGE INCLUED IN INVOICE IT LIABLE TO TAX
This query is : Resolved
19 September 2026
Dear Sir,
Pls clarify that in case of Expor Invoice Under LUT can Freight Charge added in invoice is liable to GST ?
Pls clarify that in case of Expor Invoice Under LUT can Freight Charge added in invoice is liable to GST ?
Dhirajlal Rambhia
(Expert)
19 September 2026
Freight charges added or included in an export invoice of goods under a Letter of Undertaking (LUT) are not liable to separate upfront GST payment, as the entire composite transaction value is zero-rated.
Ensure that if freight is charged as a composite part of the export contract, it aligns with the export shipping bill and commercial documentation.
Ensure that if freight is charged as a composite part of the export contract, it aligns with the export shipping bill and commercial documentation.
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