Export to Nepal

[Vivek anandhan]

Dear Expert

Whether sale to Nepal & Butan will be considered as export in GST , Kindly clarify

[KASTURI SETHI]

Yes. The position is status quo.

[Kishan Barai]

GST on exports are Zero Rated.

[MUKUND THAKKAR]

For export in nepal consider as export under Zero rated and export in Bhutan GST is applicable.

AI Summary

Zero-rated exports: supplies to Nepal treated as export under GST; supplies to Bhutan may attract GST instead.
Supplies to Nepal are to be treated as zero-rated exports under GST, while supplies to Bhutan may attract GST and not receive zero-rating, reflecting a divergence in practical treatment for Bhutan-bound exports.