GST on transportation outside india

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....ST on transportation outside india<br> Query (Issue) Started By: - Madhavan iyengar Dated:- 2-8-2019 Last Reply Date:- 16-8-2019 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>A Company based in Gujrat has engaged a transporter to transport goods from gujarat to nepal goods will be transported to nepal ie outside india the transporter has charged IGST Issues: Is GST to be paid on RCM by....

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.... the Company in gujarat for transportation charges paid to the indian transporter Reply By Ganeshan Kalyani: The Reply: CGST + SGST is applicable. Reply By Madhavan iyengar: The Reply: Sir Thanks for your views further points Since transportation is to destination outside India why should tax be applicable as per IGST Act sec 13(8) where destination of goods is outside India Place of suppl....

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....y will be outside India kindly clarify Reply By KASTURI SETHI: The Reply: Dear Sir, (i) Inter-State (de fecto, inter-nation) supply has taken place. This is an undisputed fact. Hence IGST is applicable. IGST (ii) Consignee is outside country i.e. in non-taxable territory. Hence consignee is out of RCM. (iii) Now what remains left is that is to be analyzed. Liability is either on Consignor....

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.... or GTA. (iv) First Liability (preference) is cast upon consignor under RCM and thereafter GTA. In this case GTA is free. Consignor must pay IGST. Reply By Ramesh Kothari: The Reply: It&#39;s clearcut that material is Transport outside India hence no question of applicability of GST<br> Discussion Forum - Knowledge Sharing ....