RCM on Freight charges for export

This discussion clarifies whether Reverse Charge Mechanism (RCM) applies to freight charges paid for export activities. Initially, there was a question about whether RCM is applicable to freight paid at the time of export. The consensus is that RCM applies up to customs. However, for ocean freight specifically related to export goods, it is exempted according to Notification 12/2017 CT (R), as amended by Notification 7/2021 CT (R).