The Advance Ruling Authority in Tamil Nadu addressed the ...

Tamil Nadu Authority Rules Exporters Not Liable for GST on FOB Export Freight under Reverse Charge Mechanism.

June 1, 2024

Case Laws GST AAR

The Advance Ruling Authority in Tamil Nadu addressed the liability of an exporter (M/s. DCW Ltd.) under Reverse Charge Mechanism (RCM) to pay GST on export freight on Free on Board (FOB) basis. The exporter was found not liable for GST on RCM basis as they are not involved in arranging export freight. The shipping line accepting goods from the exporter was not required to pay GST on RCM basis as they were not the applicant and not involved in the transaction. The question of GST liability on export freight and whether it constitutes an inter-state supply subject to IGST was deemed irrelevant as it did not pertain to the exporter. The determination of taxable value in the absence of known freight value was not addressed due to the preceding conclusions.

View Source

← Previous Next →

The Advance Ruling Authority in Tamil Nadu addressed the ...

Tamil Nadu Authority Rules Exporters Not Liable for GST on FOB Export Freight under Reverse Charge Mechanism.

June 1, 2024

Case Laws GST AAR

You may also like:

The case concerns the liability of an exporter to pay GST on export freight as CGST & SGST or IGST. The ruling states that post the sunset clause on ocean/air freight,...

Construction of buildings for a proposed medical college located in Kanyakumari, Tamil Nadu - cause of action arises in Tamil Nadu - forum shopping by petitioner after...

The Authority for Advance Ruling, Tamil Nadu addressed the issue of GST levy on the export of processed frozen shrimps packed in printed and plain pouches/boxes. For...

The High Court dismissed the Revenue's petition challenging the order of the Single Judge. The court held that u/s 18(3) of the Tamil Nadu Value Added Tax Act, 2006, and...

Applicability of GST registration - Tamil Nadu Labour Welfare Board - The applicant being a person liable to pay GST, has to get registered under GST - The rental income...

CESTAT ruled that Free on Board (FOB) value is the transaction value agreed between buyer and seller, which cannot be modified by any Customs officer or third party. The...

Anti-Profiteering Authority - Certain provisions under Rules 120, 122 and 124 of GST Rules 2017 amended.

The Tribunal allowed the appeal by way of remand. The appellant was not entitled to the benefit of the fifth proviso to Rule 10 of the Customs Valuation Rules, 2007...

VAT on sale of Duty Entitlement Pass Book (DEPB) - Transaction took place in Tamil Nadu or Maharashtra - Ascertained goods or not - Though DEPB is connected to Tuticorin...

SEZ notified at Kalapatty Village, Coimbatore District in the State of Tamil Nadu - Notification

Levy of compounding fee - Though the petitioner appears to have obtained VAT registration for its head office, it had not obtained separate registration for the site...

Refund on the exports made by the petitioner - Prescribed procedure for filing of correct GSTR-1 and GSTR-3B returns - details itself have not been received from GSTN...

Liability of GST - rate of GST - pure agent services or not - The supplier of the applicant does not fulfil/satisfy all the conditions required for being a ‘Pure agent’...

Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

Valuation of export goods - While the rejection of the transaction value under Rule 8 by the lower authority is correct, determining the value under Rule 6, ignoring...

Quick Updates: