Ocean freight in our country

one type of goods loaded in a ship, a ship traveling within the country. this type of transaction GST applicable or not, if applicable in GST which percentage to calculated
Replies (3)
5% GST on ocean freight will be paid by consignee under RCM. 
NIL- By Inland Waterways- SAC:9965

As per Notification 31 CT (R)

Services by way of transportation by rail
or a vessel from one place in India to
another of the following goods –
(a) relief materials meant for victims of
natural or man-made disasters, calamities,
accidents or mishap;
(b) defence or military equipments;
(c) newspaper or magazines registered
with the Registrar of Newspapers;
(d) railway equipments or materials;
(e) agricultural produce;
(f) milk, salt and food grain including
flours, pulses and rice; and
(g) organic manure.

So , if you have loaded any goods other then refer above ,the Ocen Freight is taxable and GST is levy

 

AS PER NOTIFICATION 2/2018 CT(R)

Heading 
9965
Services by way of transportation 
of goods by a vessel from customs 
station of clearance in India to a 
place outside India. is exempted till 30/09/2018

NOTE : in above only in export .

 

 

 

 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
15 September 2026
Client-site CA associate

Aditya Muley and Co

Mumbai

CA

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details