https://www.taxtmi.com/forum/issue?id=120373 Taxation of local clearing, handling and transport charges hinges on place of supply and recipient location: if the recipient is an Indian-registered person the supply is taxable domestically (CGST+SGST or IGST as applicable); if the recipient is located outside and payment is in foreign exchange the supply qualifies as export of services and is zero-rated, subject to export compliance. Characterisation of the service as transportation or a composite clearing/forwarding service and the rule determining where services are performed must be examined because that can change the tax treatment. en-us Thu, 21 Aug 2025 12:20:35 +0530 Mon, 25 Aug 2025 15:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120373 Taxation of local clearing, handling and transport charges hinges on place of supply and recipient location: if the recipient is an Indian-registered person the supply is taxable domestically (CGST+SGST or IGST as applicable); if the recipient is located outside and payment is in foreign exchange the supply qualifies as export of services and is zero-rated, subject to export compliance. Characterisation of the service as transportation or a composite clearing/forwarding service and the rule determining where services are performed must be examined because that can change the tax treatment. Discussion-Forum GST Thu, 21 Aug 2025 12:20:35 +0530 https://www.taxtmi.com/forum/issue?id=120373