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    <title>ocean freight paid rcm applicability</title>
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    <description>Advisory: the reverse charge mechanism applies to ocean freight paid by the exporter both for ocean freight on imported cloth and for ocean freight on CIF priced exports, relying on the statutory reverse charge provision and the notified entries treating such sea transportation services as subject to reverse charge; the forum conclusion affirms RCM applicability.</description>
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      <title>ocean freight paid rcm applicability</title>
      <link>https://www.taxtmi.com/forum/issue?id=114375</link>
      <description>Advisory: the reverse charge mechanism applies to ocean freight paid by the exporter both for ocean freight on imported cloth and for ocean freight on CIF priced exports, relying on the statutory reverse charge provision and the notified entries treating such sea transportation services as subject to reverse charge; the forum conclusion affirms RCM applicability.</description>
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      <law>GST</law>
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