Freight in case of export of exempted goods

[Manik Wadhwa]

We are exporting goods ,by purchasing from Manufacturer ,to Nepal,which are exempted from GST

What will be treatment of freight paid to transporter,who is carrying the goods to Nepal?

Thanks

AI Summary

GST on freight may be payable up to the port and refundable even when exported goods are exempt.
Export to Nepal is treated like other countries: freight up to the port is subject to GST and, if GST is paid on that freight, a refund is available; where purchases are exempt and the transporter does not charge GST, the exporter will have no input tax credit.