Patel Bhadresh (Accountant) (59 Points)
18 July 2018Dear Sir,
We have started Export from June 2018,
We have received bill of Ocen Freight Charges, on which GST is not Charged. and there is no any declaration regarding RCM,
pls let us know that RCM is to be paid on ocen freight charges or not. if YES what is the rate of GST ?
Pankaj Rawat
(GST Practitioner)
(55057 Points)
Replied 18 July 2018
As per Notification 10 IGST ( R), under S.no.10
Services supplied by a person
located in non- taxable territory by
way of transportation of goods by a
vessel from a place outside India up
to the customs station of clearance
in India is under RCM ..
As per Section 13 (9) , IGST Act
The place of supply of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of such goods.
so RCM is applicable @ 5%
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