India – Goods & Service Tax (GST) Applicability on Export Ocean Freight

The India Ministry of Finance (Department of Revenue) vide their notification no. No 4/2020-Central Tax (Rate) dated September 30, 2020 has extended the GST exemption on the Export Ocean Freight i.e. “services by the way of transportation of goods by a vessel from customs station of clearance in India to a place outside India” up to September 30, 2021.