GST - ITC on Forwarding agency Service charges during Export

ITC / Input 252 views 4 replies

An Assessee under GST, is both supplier of Domestic and Export of goods.

During export the Assessee avails the Forwarding agency services.

The Agent charges GST on the Service charges, can the Assessee claim ITC on GST portion?

Replies (4)
Yes. But subject to conditions prescribed in Section 16(2) of CGST Act.
Read sec 16(2) of gst act.

Yes, it can be claimed. Futher, you are also required to charge GST on freight amount on outward side as well. Please see this video to understand in detail.

https://youtu.be/pu1NPB3eWUM

ITC can claim on any Inward supply which is in course or furtherance of business & are not block u/s 17(5)


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