https://www.taxtmi.com/forum/issue?id=115272 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. en-us Fri, 02 Aug 2019 17:05:53 +0530 Thu, 23 Jan 2025 15:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115272 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. Discussion-Forum GST Fri, 02 Aug 2019 17:05:53 +0530 https://www.taxtmi.com/forum/issue?id=115272