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reverse charge on ocean freight, Goods and Services Tax - GST

Issue Id: - 117497
Dated: 19-9-2021
By:- Kaustubh Karandikar
reverse charge on ocean freight

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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.

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Showing Replies 1 to 6 of 6 Records

1 Dated: 19-9-2021
By:- Shilpi Jain

The RCM will be applicable only if the supplier of service is in non-taxable territory. In this case since both are in India, it will not be liable under RCM.

Also there seems to be no exemption applicable.

2 Dated: 20-9-2021

Madam Shilpi Jain ,

Just for my knowledge sake please.

You have used the word.'seems'. Is there any remote possibility of uncertainty regarding exemption ?

3 Dated: 20-9-2021
By:- Shilpi Jain

I was only hoping an exemption to be there since the transportation from place outside India to a customs station in India is exempt.

Though noted that there is no such exemption in case where the goods were going from place outside India to another place outside India. That is why used 'seems'

4 Dated: 21-9-2021

Humble suggestion for all

The words,'seems' 'appears' should not find place in our drafting. These words indicate the element of uncertainty.

5 Dated: 25-9-2021
By:- Ganeshan Kalyani

In my view, RCM is not applicable.

6 Dated: 28-9-2021
By:- raghunandhaanan rvi


Since service is to be rendered outside India. In my view No GST


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