Gst on export Ocean freight

Vimal Patel (ACCOUNTANT) (31 Points)

15 April 2021  

Export Sea Freight is exempted in GST

My question is:
- Should I show the freight value amount under 0% while entering invoice details in GSTR1?
- Will I have to show this details in NIL rates supplies table? If yes, where? Nil rated supplies or Exempt supplies?


Below is specimen of my invoice. Please guide how shoud I enter my invoice in GSTR1.
Export Ocean Freight                 Rs. 120,000/-         No GST
Terminal Handling Charges        Rs.   50,000/-             18%
Bill of Lading Charges                Rs.     3,000/-             18%

Total                                            Rs.173,000/-

GST on THC & BL                      Rs.    9,540/-


Total Invoice value                      Rs. 182,540/-