GST Practitioner
55062 Points
Joined June 2017
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 .