rcm on Ocean freight in case of export

dear all.

please confirm that whether RCM applicable on Ocean freight incase of export goods.

also please share any suitable notification no.
Replies (2)
No RCM under GST on ocean freight upon Export of Goods from India.
As per Notification 14/2019 CT (R) , it's exempted ,. hence No RCM applicable.
(Principal Notification is 12/2017 CT (R))

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