No exemption available under the GST for payment of IGST on ocean freight

There is no exemption available under the GST provisions for payment of IGST on ocean freight where IGST is paid on the goods imported. The transportation of goods in a vessel from a non-taxable territory to taxable territory amounts to import of service and such ocean freight is leviable to IGST as an inter-state supply of service and the Applicant, being the
importer, are liable to pay IGST under reverse charge mechanism.

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