https://www.taxtmi.com/forum/issue?id=117865 GST liability on reimbursements for freight forwarding turns on place of supply; for transportation services the place of supply is the destination of goods, and if that destination is in India GST applies. Export of services requires all statutory conditions, including place of supply, to be met. Zero-rating depends on supply being made to an SEZ entity rather than merely the place of supply being in an SEZ. Parties should consider whether the intermediary qualifies as a pure agent, which may affect tax treatment of recovered costs. en-us Mon, 21 Mar 2022 20:31:44 +0530 Thu, 23 Jan 2025 15:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117865 GST liability on reimbursements for freight forwarding turns on place of supply; for transportation services the place of supply is the destination of goods, and if that destination is in India GST applies. Export of services requires all statutory conditions, including place of supply, to be met. Zero-rating depends on supply being made to an SEZ entity rather than merely the place of supply being in an SEZ. Parties should consider whether the intermediary qualifies as a pure agent, which may affect tax treatment of recovered costs. Discussion-Forum GST Mon, 21 Mar 2022 20:31:44 +0530 https://www.taxtmi.com/forum/issue?id=117865