Rama Krishnan (14 Points)
06 September 2018
Vinod Babu
(24191 Points)
Replied 06 September 2018
Rohit Tibrewal
(Student & Senior Accountant)
(3193 Points)
Replied 07 September 2018
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 08 September 2018
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 .
CAclubindia
