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GST On Freight Of Export Of Goods

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Jitender Kumar Yadav

54 Points Posted on 18 August 2020

Hi Please Provide The Solution.

I m paying gst on freight of Export.
Can I take the Input Of Gst.
The Logistic Co. from same state and charging IGST.

Replies (2)

Quick Summary

This discussion clarifies the Goods and Services Tax (GST) implications for freight charges related to the export of goods. It explains that while GST is not charged on the transportation of goods by vessel from an Indian customs station to an overseas destination (up to 30th September 2020), you can claim Input Tax Credit (ITC) if you pay GST on freight for moving goods from your premises to the customs station or port. This applies whether the logistics company charges CGST/SGST or IGST.

Sagar Patel

Tax and Business Consultant

5533 Points Posted on 18 August 2020

As per entry number 19B of Notification No 21/2019 of CGST Act, 2017, “Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India” exempt from GST till 30th September 2020. (So, for this freight, GST not charged by Logistics company)

And if you paid freight to Logistics company for transportation of Goods from your premises to custom station /Port, than GST charged by logistics company, and you can take ITC of same, whether it's CGST/SGST or IGST.

Suryam cv

30 Points Posted on 19 August 2020

GST on freight for exports by air or ocean is not in operation till 30.09.2020. Refer N.No.21/2019-CT(R) amending sl. nos. 19A and 19B of N. No.12/2017-CT(R)