Not Supplier/Recipient of ‘Export Freight’ on FOB Exports, No GST payable on RCM basis by Exporter: AAR [Read Order]

The Authority clarified that the applicability of GST on export freight services depends on the date of export
AAR - FOB - GST Authority - for advance ruling - Free on board - Goods and services - TAXSCAN

The Tamil Nadu Authority for Advance Ruling ( AAR ) ruled that Free on Board ( FOB ) exporters under the Reverse Charge Mechanism ( RCM ) basis wouldn’t be liable for Goods and Services Tax ( GST ) as they are not involved in arranging the freight. M/s DCW Ltd., a manufacturer and exporter…

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