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Tag: freight margin

GST ArticlePre-GST

No Service Tax payable on freight margin recovered from the customer in case of outbound shipments

byCA Bimal Jain31/05/202431/05/2024

The CESTAT, Ahmedabad in the case of Vishal Tansukhbahai Gohel that in the case of outbound shipment, both by aircraft and vessel, the destination of goods shall be outside India. Therefore, there will be no Service tax on the freight margin recovered by the Appellant from the customer.

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