India
GST exemption on ocean freight from October 2023
The Central Board Of Indirect Taxes & Customs (CBIC) has recently issued a notification dated 26.09.2023, which provides important amendments to the taxation on ocean freight under IGST.
As of now, importers must pay 5% GST on ocean freight under the Reverse Charge Mechanism. Under the new notification No.12, payments and IGST liability for goods imported through ocean freight (e.g. vessels) from outside India will be exempted starting October 2023.