GST on international shipping in India depends on what service was supplied, who supplied and received it, and where the goods are going—not simply on whether the shipment crosses a border. First determine the place of supply under the relevant IGST Act rule; then check the current rate or exemption, any reverse-charge rule, and input-tax-credit treatment for the specific invoice.
Current as of 7 October 2026. The rules below explain the main distinctions in the IGST Act and the cited CBIC clarifications. They do not determine the tax treatment of an unspecified invoice: the contract, parties, route, service and applicable current notifications all matter.
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Start by identifying the service on the invoice
“International shipping” can refer to several supplies with different GST analyses. Separate the actual services before applying a place-of-supply rule.
- Carriage of goods: moving goods by air, sea or another mode. For cross-border transportation other than mail or courier, section 13(9) is the relevant place-of-supply rule when the section 13 framework applies.
- Mail or courier: excluded from section 13(9), so do not apply that subsection to these services by default.
- Freight forwarding or agency: arranging or acting on a shipment is not automatically the same supply as transporting the goods. Identify who contracted to provide which service.
- Port cargo handling and other port services: classify each service separately. A CBIC clarification covers certain port-authority cargo-handling activities, not every port fee or invoice line.
A bundled invoice cannot be classified conclusively from the words “international freight” or “shipping charges” alone.
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Which place-of-supply rule applies?
The first distinction is whether both the supplier and recipient are located in India or whether the transaction falls under the cross-border services rules. The applicable section is not selected just by looking at the route.
| Situation | Main rule to check | What it means |
|---|---|---|
| Supplier and recipient are both located in India; transport of goods is supplied to a registered recipient | IGST Act section 12(8) | Generally, the place of supply is the registered recipient’s location. The proviso changes the place of supply to the destination when the goods are transported to a place outside India. See CBIC Circular 184/16/2022-GST. |
| Cross-border transportation of goods other than by mail or courier, under the section 13 framework | IGST Act section 13(9) | The place of supply is the destination of the goods. The Act states: “The place of supply of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of such goods.” See the IGST Act text. |
For example, if an Indian transport supplier contracts with an Indian registered business to carry goods to a destination outside India, section 12(8)’s proviso makes that destination the place of supply. Where a cross-border service falls under section 13(9), the destination rule likewise applies to qualifying carriage—but not to mail or courier, or automatically to forwarding, handling or other separately supplied services.
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The place of supply helps determine the GST framework for a supply; it does not by itself establish the rate, exemption, reverse-charge treatment or whether the recipient can claim input tax credit.
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When is international freight an export of services?
An international route alone does not make a service an export of services. Under the statutory definition in the IGST Act, all of these conditions must be met:
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- The supplier of the service is located in India.
- The recipient is located outside India.
- The place of supply is outside India.
- Payment is received by the supplier in convertible foreign exchange.
- The supplier and recipient are not merely establishments of a distinct person, as described by the Act.
These are cumulative conditions. For instance, transport to an overseas destination does not, by itself, establish an export of services if the recipient or payment conditions are not met. Nor does identifying a service as an export, without checking the applicable provisions and notifications, establish the tax treatment of a particular invoice.
How to review a shipping invoice
Work through the supply and its facts before deciding how GST should appear on the invoice:
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- List each service supplied. Separate carriage from mail or courier, forwarding or agency, cargo handling, and any other separately contracted service.
- Identify the supplier and recipient. Record where each is located, whether the recipient is registered where relevant, and which party contracted for each service.
- Record the route and destination. Determine whether the goods are being imported, exported or transported domestically, and identify their destination. The destination matters under sections 12(8) and 13(9), subject to each section’s scope.
- Select the place-of-supply rule. For qualifying transport between parties both located in India, check section 12(8), including its proviso for goods transported outside India. For qualifying cross-border transport other than mail or courier, check section 13(9).
- Check the current tax treatment separately. After classifying the service and establishing its place of supply, consult the current rate and exemption notifications and amendments, and check whether a reverse-charge rule applies.
- Assess input tax credit separately. Do not infer credit eligibility from the place of supply or from the label “export freight.” Review the recipient’s circumstances and applicable credit rules; Circular 184/16/2022-GST discusses the section 12(8) proviso and the related input-tax-credit question.
Why an old freight exemption is not enough to establish today’s rate
Historical entries on CBIC’s rate and notification pages are not a reliable basis for quoting a current rate for every international freight service. The CBIC GST rates page surfaced an export-bound vessel treatment entry limited through 30 September 2022. The CBIC Integrated Tax (Rate) index describes an earlier extension for export transport by air or sea through 30 September 2021. Those dates describe historical entries; they do not establish the current treatment of a particular service or route.
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What the port-services clarification does—and does not—cover
CBIC Circular 103/22/2019-GST says that the port-authority cargo-handling activities it discusses are ancillary to or related to cargo handling and are not related to immovable property for that place-of-supply analysis. This is a clarification about the specified activities and analysis, not a blanket classification of every charge appearing on a shipping or port invoice. Identify the service behind each fee before applying it. See CBIC Circular 103/22/2019-GST.
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