https://www.taxtmi.com/forum/issue?id=117576 Determination of whether freight forwarding is an export hinges on whether the forwarder acts on his own account as principal-buying and reselling transportation (with bundled ancillary services) so that place of supply is the destination outside taxable territory and the service is export-or acts as an intermediary, accounting only for commission, in which case place of supply is his location and GST applies, subject to refund provisions for exporters. en-us Sat, 16 Oct 2021 18:09:25 +0530 Thu, 23 Jan 2025 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117576 Determination of whether freight forwarding is an export hinges on whether the forwarder acts on his own account as principal-buying and reselling transportation (with bundled ancillary services) so that place of supply is the destination outside taxable territory and the service is export-or acts as an intermediary, accounting only for commission, in which case place of supply is his location and GST applies, subject to refund provisions for exporters. Discussion-Forum GST Sat, 16 Oct 2021 18:09:25 +0530 https://www.taxtmi.com/forum/issue?id=117576