Einvoice Sea Freight , Air freight , Insurance HSN Code.

This query is : Resolved

ARCHANA (Querist)
Follow

29 April 2022 Sir/Mam,

We are preparing Export Einvoice with out payment of Tax in JSON Preparation sheet, What is HSN codes for Sea Freight, Airfreight Insurance Code to fill up in the json Sheet.

If Freight without HSN , Can I take Freight charges in other charges.

Please kindly guide me.

Thanking you,

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
Follow

06 July 2024 When preparing an Export e-Invoice in JSON format for goods without payment of tax (zero-rated exports), here are the considerations for including freight charges and insurance:

1. **HSN Codes for Freight and Insurance:**
- **Sea Freight:** HSN code for sea freight services typically falls under Chapter 9965 (Goods Transport Services).
- **Air Freight:** HSN code for air freight services also falls under Chapter 9965.
- **Insurance:** Insurance services typically fall under Chapter 9961 (Financial and related services).

Ensure you use the appropriate HSN codes based on the type of service provided (sea freight, air freight, insurance).

2. **Including Freight Charges:**
- If the freight charges do not have a specific HSN code applicable (for example, if the service does not fall under a specific category in GST), you can include these charges under "Other Charges" in the JSON format.
- Specify these charges separately under the appropriate fields in the JSON format. While filling the JSON sheet, ensure you provide accurate details of the freight charges under the correct section.

3. **JSON Preparation Sheet Details:**
- In the JSON preparation sheet:
- For sea freight, use the appropriate HSN code under the "HSN/SAC" field.
- For air freight, use the relevant HSN code.
- For insurance charges, use the appropriate HSN code applicable to insurance services.
- If a specific HSN code is not available, categorize these charges under "Other Charges" and provide a clear description.

4. **Compliance and Documentation:**
- Maintain proper documentation and records of the freight and insurance charges, including invoices and agreements with service providers.
- Ensure that all details provided in the JSON format align with the actual commercial documentation and are compliant with GST regulations.

5. **Consultation:**
- If you are uncertain about which HSN code to use or how to categorize certain charges, it's advisable to consult with a GST practitioner or tax advisor who can provide guidance tailored to your specific situation.

By following these guidelines, you can accurately prepare the Export e-Invoice in JSON format, ensuring compliance with GST regulations and proper reporting of freight and insurance charges associated with your exports.