GST on Ex work charges paid by overseas agent

Hi guys.!!

ex works charges paid by overseas agent in foreign currency on or behalf of Freight Forwarder (May be shipper / supplier) to airlines company in the case of export. after that overseas agent billed to Freight forwarder. my query is whether Freight Forwarder or shipper is liable to pay GST on payment to overseas agent under Reverse charge...!!??
Early revert is highly appreciated...!!

Thanks & Regards
CA Abhishek
Replies (1)

I understand that ex-works charges have been paid in respect of services consumed in India. The agent based abroad has arranged freight and paid for the services like freight. It seems that the shipper has agreed to pay for the freight charges  to such agent. The place of supply is India. Therefore, reverse charge machanism would be applicable since GTA services have been supplied and utilized in the supply chain. The recipient i.e. shipper should pay applicable GST.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Related Topics :

Loading
Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 16 September 2026
Article Assistant

MANUJ SHARMA AND COMPANY

Noida

CA Inter

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
Featured 21 September 2026
Consultant - Reporting

Finrep Advisors LLP

Mumbai

CA

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details