we are in International Logistics industry (freight forwarder). One of our consignee is exporting goods out of India and we've charged them bill in INR. Detail of Invoicing is as belo
Now please let us know that GST is exempt on Export of Ocean Freight but billing party is located in India.
Please refer Notification No. 8/2017-Integrated Tax (Rate). where is noted that gst is exempt on export of ocean freight in this notification. There also a notification notified by Central Tax i.e. Notification 02/2018 Central Tax. please clarify urgently.