Ocean freight in our country

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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 .

 

 

 

 


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