Reverse Charge

IGST is not payable under reverse charge on Ocean Freight Services – Notn.
Transportation of goods from a place outside India to another place outside India is neither an Import nor Export – no GST w.e.f. 1/02/2019 – AAR Gujarat
Transporter providing vehicles to the Goods Transport Agency is not GTA – AAAR Maharashtra
Suppliers whose supply is taxable under reverse charge exempted from registration