https://www.taxtmi.com/forum/issue?id=120369 Whether reverse charge is payable on GTA services used for road export to Bhutan turns on exemption coverage for transit-related supplies to landlocked countries; if exempt, no reverse charge is payable even when freight is paid by the exporter. If not exempt, the place-of-supply rules (transportation services deemed supplied at recipient location) determine whether the service qualifies as export of service, so reverse charge applicability requires factual analysis. en-us Wed, 20 Aug 2025 10:58:31 +0530 Fri, 22 Aug 2025 08:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120369 Whether reverse charge is payable on GTA services used for road export to Bhutan turns on exemption coverage for transit-related supplies to landlocked countries; if exempt, no reverse charge is payable even when freight is paid by the exporter. If not exempt, the place-of-supply rules (transportation services deemed supplied at recipient location) determine whether the service qualifies as export of service, so reverse charge applicability requires factual analysis. Discussion-Forum GST Wed, 20 Aug 2025 10:58:31 +0530 https://www.taxtmi.com/forum/issue?id=120369