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Is GST applicable on Ocean Freight for Nepal import consignment via Kolkata port?
GST on import ocean freight to Nepal via Kolkata port
10 Oct 2017 
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GST on ocean freight: exemption for transit cargo to Nepal under a specified notification; applicability contested.
Whether GST applies to ocean freight for goods destined to Nepal via an Indian port is contested. Some contributors assert GST applies to freight, while others say Nepal is a non taxable territory and such transit cargo services are outside Indian GST. Forum participants cite an exemption for services associated with transit cargo to Nepal and Bhutan in Notification No. 31/2017-IGST, which underpins the view that these services may not attract GST despite clearance at an Indian port. (AI Summary)
Whether GST applies to ocean freight for goods destined to Nepal via an Indian port is contested. Some contributors assert GST applies to freight, while others say Nepal is a non taxable territory and such transit cargo services are outside Indian GST. Forum participants cite an exemption for services associated with transit cargo to Nepal and Bhutan in Notification No. 31/2017-IGST, which underpins the view that these services may not attract GST despite clearance at an Indian port. (AI Summary)