GST freight exemption notification that expired on September 30, 2022, has not been extended and industry sources warn that this will have a huge impact on airlines, shipping lines and freight forwarders and the industry. The exemption extended vide Notification No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 was on the following:

• Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India.
• Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.

The exemption was valid until 30 September 2018 and was further extended till 30 September 2022. The said exemption is not further extended starting from 01 October 2022.