Reverse charges on ocean freight

Kaustubh Ram Karandikar (Corporate Consultant- Central Excise & Service Tax)   (519 Points)

19 September 2021  

XYZ (India) paid an amount to a PQR Logistics(India) towards freight charges for transporting the goods from U.K. to Bangladesh by Ship. Is XYZ required to pay GST on it under reverse charge being paid towards ocean freight? In my view, no RCM since the Services are not supplied by a person located in non- taxable territory. Views of the experts please.