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    <title>Retention on ITC for ocean freight</title>
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    <description>Ocean freight refers to sea carriage of goods performed by freight forwarders and shipping vessels involving collection, packing, transport, customs clearance and delivery. Under GST, Input Tax Credit on such ocean freight services is indicated as available where the services meet the statutory definitions and entitlement provisions and comply with the relevant notification cited by respondents.</description>
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      <description>Ocean freight refers to sea carriage of goods performed by freight forwarders and shipping vessels involving collection, packing, transport, customs clearance and delivery. Under GST, Input Tax Credit on such ocean freight services is indicated as available where the services meet the statutory definitions and entitlement provisions and comply with the relevant notification cited by respondents.</description>
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