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OVERSEAS FREIGHT ON GST

This query is : Resolved 
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(Querist)
07 February 2022 SIR,

We have send material to srilanka (Export) and we have made freight payment to customs agent.
our agent given bill below:

Freight amount Rs. 5000 and NO GST , ( i.e USD 35 ) ( SAC CODE: 996521)
Other charges Rs. 7000 + GST

My query RCM is applicable on freight and if exempt please mention section as per GST act

Please help men
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CA Altamush Zafar

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CA Altamush Zafar (Expert)
07 February 2022 Export freight in exempt.

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