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    <title>GST on ocean freight for import purchase under RCM</title>
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    <description>GST on ocean freight is determined by the contract basis and party engaging the carrier: no RCM liability for the importer under CIF contracts, while RCM applies where the importer engages a foreign shipper or the shipper is unregistered in India; GST under RCM is to be calculated on the actual freight amount and discharged by the importer.</description>
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      <title>GST on ocean freight for import purchase under RCM</title>
      <link>https://www.taxtmi.com/forum/issue?id=118375</link>
      <description>GST on ocean freight is determined by the contract basis and party engaging the carrier: no RCM liability for the importer under CIF contracts, while RCM applies where the importer engages a foreign shipper or the shipper is unregistered in India; GST under RCM is to be calculated on the actual freight amount and discharged by the importer.</description>
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