The freight carrier invoices Customer B without including GST because the freight carrier views the supply as a zero-rated supply
on an international transportation service.
This separate charge could be considered a reimbursement of a "freight transportation service." As such, this "freight transportation service" may qualify as a zero-rated supply
under Schedule VI, Part VII, section 8.
A zero-rated supply
is charged to the customer at a rate of zero per cent and this needs to be stated on an invoice.
Does this transaction fall under the provisions of Schedule VI, Part V section 2, as a zero-rated supply