GST - ITC on Forwarding agency Service charges during Export

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)
Quick Summary
For businesses involved in both domestic and export of goods, this discussion clarifies whether Input Tax Credit (ITC) can be claimed on GST paid for forwarding agency services used during exports. The consensus is yes, provided the conditions under Section 16(2) of the CGST Act are met and the supply is not blocked under Section 17(5). It's also noted that GST must be charged on the outward freight amount.

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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