"Do Freight Forwarders Need to Pay GST on Ocean Freight for FOB Imports?"

Yes. Freight forwarder is required to pay IGST on RCM basis as per Notification 10/2017- ITR on the amounts paid to shipping company in foreign currency if the shipping company is from abroad and freight forwarder is from India in case of import of goods on FOB contracts.

Handling, loading unloading charges are to be taxed as separate services .

Further, he is required to pay tax on forward charge basis on the amounts collected from importers. However , he is eligible to take input tax credit of tax