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GST under reverse charge on ocean freight - Goods and Services Tax - GSTExtract In view of the Notification No. 11 and 13/2023 issued regarding GST on ocean freight, does it mean that even if contract is FOB and if the Shipping Line is from outside India, GST under reverse charge is not payable? And if payable, under which serial number of the reverse charge notification the same will be payable?
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