https://www.taxtmi.com/forum/issue?id=115249 The supply of ocean freight by an Indian logistics provider for carriage wholly between foreign ports may be treated as no supply because it is performed and received outside the taxable territory, or alternatively characterised as an export of service eligible for zero rating; resolution depends on the place of provision, relation to goods excluded under Schedule III, and documentary basis where LUT was not furnished, with administrative circular guidance cited for practice. en-us Sun, 28 Jul 2019 18:13:18 +0530 Thu, 23 Jan 2025 15:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115249 The supply of ocean freight by an Indian logistics provider for carriage wholly between foreign ports may be treated as no supply because it is performed and received outside the taxable territory, or alternatively characterised as an export of service eligible for zero rating; resolution depends on the place of provision, relation to goods excluded under Schedule III, and documentary basis where LUT was not furnished, with administrative circular guidance cited for practice. Discussion-Forum GST Sun, 28 Jul 2019 18:13:18 +0530 https://www.taxtmi.com/forum/issue?id=115249