https://www.taxtmi.com/forum/issue?id=117781 When an Indian manufacturer pays a domestic Goods Transport Agency for road carriage to Nepal and receives the consignment note, the supplier and recipient are treated as located in India so Place Of Supply rules (section 12(8) proviso) make the destination outside India and section 7(5)(a) classifies it as an inter State supply; consequently the Reverse Charge Mechanism applies and the manufacturer must discharge IGST on the GTA service, with attendant questions on Input Tax Credit recoverability and potential alternative treatment if the freight is part of a composite exported supply. en-us Tue, 25 Jan 2022 18:11:31 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117781 When an Indian manufacturer pays a domestic Goods Transport Agency for road carriage to Nepal and receives the consignment note, the supplier and recipient are treated as located in India so Place Of Supply rules (section 12(8) proviso) make the destination outside India and section 7(5)(a) classifies it as an inter State supply; consequently the Reverse Charge Mechanism applies and the manufacturer must discharge IGST on the GTA service, with attendant questions on Input Tax Credit recoverability and potential alternative treatment if the freight is part of a composite exported supply. Discussion-Forum GST Tue, 25 Jan 2022 18:11:31 +0530 https://www.taxtmi.com/forum/issue?id=117781