Overseas freight

If we collect separately overseas freight by raising separate freight invoice where we have to show this entry in GST returns and whether GST is applicable? and what rate?
Replies (1)

For import ocean freight, GST under RCM is generally no longer applicable. For export ocean freight, it is treated as a zero-rated supply (0% GST). If you issue a separate invoice for freight, ensure it is classified correctly in your GSTR-1—as zero-rated for exports or based on the applicable service tax rate for domestic legs—to maintain compliance.

 

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