• GST on shipping

In case of Ex Works shipment for our customer (Overseas customer or Overseas Agent) who is located outside India and their requirement is that we handle all the Freight Forwarding for Indian Leg of transaction i.e, from the factory in India to the port of Loading /shipment located at Indian coast. The type of services we provide under these are Transportation from factory to Port, Terminal handling fees, documentation charges, Agency charges, Bill of Lading Charges, packing, fumigation, seal charges etc.

2) Once the service is rendered, we raise the Invoice in Foreign Currency on Overseas customer
/ agent and the consideration is received by way of foreign inward remittance. We have all
the proof of Inward remittance.

3) In case of above services, we
a. Invoice is raised in Foreign Currency.
b. Recipient of service resides outside India
c. Service is in relation to export of Goods out of India
d. Consideration is received by way of foreign inward remittance

So Whether is it export of service