Goods and Service Tax is also known as GST, which came into effect on 1st July 2017 in India by the current "Modi Government". The purpose of introducing it was to replace all the indirect taxes such as VAT, Cess, Excise Duty, etc. that the State Government and Central Government levied on goods and products. GST percentage varies from 0% to 28% and it has been categorized in 4 slabs of 5%, 12%, 18% and 28%. Import goods are those goods which are brought into the country and goods that are being sent outside the country are known as export goods. Taxation on these import and export goods varies. If the said goods are to be imported/exported through airways, then those goods are exempted from paying taxes. But it is an altogether different story when it comes to transport of goods through shipping or ocean freight. "Place of Study" is the concept through which taxes are being levied on goods and services. It is being defined as 1) location of the recipient, if it is a GST-registered entity; and 2)location of the recipient if the recipient is an unregistered entity - Muqbil Ahmar. If goods are exported through shipping from India to some foreign country where Indian GST laws don't apply than those goods are exempted from taxes. But if they are being imported than they are subject to levy taxes. eg: - a) If the said goods are being transported within the same state in India, then IntraGST will be applied i.e. CGST and SSGT. b) If the said goods are being transported between states in India, then Inter GST will be applied i.e. IGST. c) If the said goods are being exported outside of India where Indian taxation laws don't apply then those goods are exempted from taxes. d) If the said goods are being imported inside the country, the said goods will be considered for levying taxes as per the same principle of domestic goods and services i.e. as per InterGST or IntraGST. The system of GST has given relief to the exporters and provided a boost in the shipping community but it seems fair to give time and see how it fairs. While all being said, only the future will tell how the country's shipping industry adapts to the new taxation system.