Maersk Line's announcement:
Section 31 of GST Act requires that a registered service provider should issue separate tax invoice, which could be issued by a Free Receipt Maker, and bill of supply for its taxable and exempt supplies respectively.
As a result, Maersk Line will initiate issuing Bill of Supply for exempt services like Export Ocean Freight while the other taxable charges will continue being populated onto a Tax Invoice.
This change will be effective from 07 July 2018.
In view of this, we request you to please note that some shipments may be split into two documents i.e. tax invoice and bill of supply.
If you have any questions in this regard, we request you to please raise your concerns to your respective Maersk Line contact.
