GST ON OCEAN FREIGHT SERVICES -EXPORT SERVICE, Goods and Services Tax - GST

[Ashok Gandhi]

DEAR SIR,

I AM AGENT IN MUMBAI WHO MANAGE OCEAN TRANSPORTATION TO OUTSIDE INDIA. NOW MY CLIENT IS INSISTING TO DO TOTAL FREIGHT BILL IN MY NAME. WHAT IS GST IMPLICATION IF I BILLED LOCALLY FROM MY CLIENT FOR FOREIGN OCEAN TRANSPORTATION.

EXP.: AT PRESENT I AM MANAGING ABC'S OCEAN TRANSPORTATION DIRECTLY FROM SHIP OWNER WHO BASED OUTSIDE INDIA FOR TRANSFERRING GOODS FROM INDIA TO OUTSIDE INDIA. FOR THAT I AM CHARGING COMMISSION.

NOW ABC WILL NOT DO BILLING WITH SHIP OWNER WHO BASED OUTSIDE INDIA BUT THEY WILL DO BILLING WITH MY CO. AND I HAVE TO BILLED TO SHIP OWNER WHO BASED OUTSIDE INDIA.

NOW IN THAT SITUATION ON OCEAN TRANSPORTATION FOR OUTSIDE INDIA WHETHER I HAVE TO CHARGE GST ? AND IF YES HOW MUCH ? AND HOW TO TAKE REFUND FOR THE SAME FOR EXPORT SERVICE?

THANKS IN ADVANCE

Posts / Replies

[KASTURI SETHI]

IGST @5% is applicable.. Procedure for claiming refund is laid down under Rule 89 (1) of CGST Rules, 2017. Also see Board's Flyer No.35 dated 1.1.18.