DCW Ltd. Not Liable for GST on Export Freight (FOB Basis) under RCM

In re DCW Limited (GST AAR Tamilnadu) DCW Ltd., a chemical products manufacturer in Tamil Nadu, sought an Advance Ruling regarding GST implications on export freight for their FOB (Free on Board) basis exports. The questions raised revolved around the liability to pay GST under the Reverse Charge Mechanism (RCM), the applicability of GST on FOB exports, and the determination of taxable value in cases where freight charges are unknown to the exporter. DCW Limited, based in Tamil Nadu, manufactures chemical products like Caustic Soda and PVC resin. They sought clarification on various aspects re...