https://www.taxtmi.com/article/detailed?id=8368 The IGST amendment expands export of services to include services paid in Indian rupees where permitted by the Reserve Bank, so GTA services to Nepal/Bhutan paid in rupees by recipients outside India are now zero rated. Corresponding removals of a specific exemption and an explanatory rule mean such supplies cease to be treated as exempt for ITC reversal purposes. However, when freight is prepaid by an Indian consignor the recipient is treated as located in India under place of supply rules, so the service remains taxable despite the goods' destination being outside India, producing a practical inconsistency. en-us Wed, 06 Feb 2019 18:08:19 +0530 Mon, 25 Feb 2019 17:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8368 The IGST amendment expands export of services to include services paid in Indian rupees where permitted by the Reserve Bank, so GTA services to Nepal/Bhutan paid in rupees by recipients outside India are now zero rated. Corresponding removals of a specific exemption and an explanatory rule mean such supplies cease to be treated as exempt for ITC reversal purposes. However, when freight is prepaid by an Indian consignor the recipient is treated as located in India under place of supply rules, so the service remains taxable despite the goods' destination being outside India, producing a practical inconsistency. Articles Goods and Services Tax - GST Wed, 06 Feb 2019 18:08:19 +0530 https://www.taxtmi.com/article/detailed?id=8368