RCM on import of goods

sir, do we have to pay any RCM on import of goods regarding freight.

thanks in advance
Replies (4)
Refer section 5(4) of IGST
Yes if Transporter is GTA.... but usually its billed from CHA .
Hence if you reced.from GTA RCM is applicable & if its from CHA no RCM is applicable.
can you please suggest us. outward ocean freight by SEA and AIR, RCM is applicable.
As per Notification 14/2018 CT (r) , for service by way of transportation of goods by an aircraft/ Vessel from customs station of clearance in India to a place outside India is Exempted till 30/09/2019 .

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