Gst on export sea freight

From 24.01.2018 5% GST is not to be charged on export ocean freight charges. My question is:

- Should I show the freight value amount under 0% while entering invoice details in GSTR1?

- Will I have to show this details in NIL rates supplies table? If yes, where? Nil rated supplies or Exempt supplies?

 

Below is specimen of my invoice. Please guide how shoud I enter my invoice in GSTR1.

Export Ocean Freight                                                       Rs. 25,000/-                             No GST

Terminal Handling Charges                                              Rs. 7,000/-                                18%

Bill of Lading Charges                                                      Rs. 3,000/-                                 18%

Total                                                                                 Rs. 35,000/-

GST on THC & BL                                                           Rs. 1,800/-

Total Invoice value                                                           Rs. 36.800/-

Replies (5)

Dont show it under 0%.Show tottal value in Invoice value and only Terminal Handling Charges and Bill of Lading Charges  in taxable value. 

yes sir , if u show it as a 0 ℅ it will give u a error, so show it under exempted supply
Thank you!! Please specify whether I should show freight amount in exempt supplies or not?

Also, what if I have issued invoice having only freight charges and no other item. I will have to select rate as 0%?

Please reply.

Dear Sir

My question:

GSt on Export Ocean freight : As per Notification 02/2018 Central Tax  :-Export Ocean freight up to 30/09/2018 Exemptiom . Still not yet notifciation further.  After 01/10/2018 will pay GST @ 5% on service provider or receiver. please reply me

 

 

 

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