GST on transportation outside india

[Madhavan iyengar]

A Company based in Gujrat has engaged a transporter to transport goods from gujarat to nepal goods will be transported to nepal ie outside india the transporter has charged IGST

Issues:

Is GST to be paid on RCM by the Company in gujarat for transportation charges paid to the indian transporter

AI Summary

Place of supply outside India may trigger IGST and place RCM liability on the consignor rather than the consignee.
When the place of supply is outside India because goods are destined for a consignee in a non taxable territory, the transaction qualifies as an inter state export and attracts IGST; the consignee is not subject to reverse charge, and RCM liability for transportation services by a Goods Transport Agency is primarily cast on the consignor before the GTA, so the consignor may be required to discharge tax under RCM if conditions apply.