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GST payable on freight and insurance shown separately in invoice
Case Law Details
- Case Name
- In re M/s. Aditya Birla Nuvo Limited (GST AAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Gujarat, Advance Rulings
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In re M/s. Aditya Birla Nuvo Limited (GST AAR Gujarat)
Question 1: Whether the Ex works plus freight and insurance to be treated as composite supplies ?
Answer: Yes, supply of principal goods/services along with freight and insurance is a composite supply as defined under section 2(30) of the Central Goods and Service Tax Act, 2017
Question 2: Whether showing and charging freight and insurance portion separately in invoice would attract GST.
Answer: GST is chargeable. There cannot be different type of treatments of tax liability on supply of different goods/services naturally ...
goods supply on the basis of f.o.r. basis and gst is paid inclusive of freight not shown separately.the buyer takes credit on full value of goods and take credit form supplier of freight paid by buyer.please highlight.