GST applicable on air freight done outside of India

Ankit Jilka (3 Points)

20 November 2023  


I have 1 doubt with regards to GST, for example if air freight invoice is raised between 2 company (client and freight forwarder) based in Mumbai but material is sent air freight directly from UK to South America then GST will be applicable to client
My major concern is that material has not even come in India.

Please advise.

Thank you.