TaxTMI 
TaxTMI 
TaxTMI 
RCM on GTA used for export of goods
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....CM on GTA used for export of goods<br> Query (Issue) Started By: - Rohit Jhunjhunwala Dated:- 20-8-2025 Last Reply Date:- 22-8-2025 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>Is RCM payab....
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....le on GTA if the GTA service is used for export of goods by road to Bhutan. Freight is paid by the supplier. The goods are exported on delivered basis. Reply By Sadanand Bulbule: The Reply: Since GT....
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....A services used for export of goods by road to Bhutan are specifically exempted under Notification 12/2017-CT (Rate), Entry 19 (proviso), no GST under RCM is payable by the exporter, even if freight i....
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....s paid by him. Reply By Sadanand Bulbule: The Reply: As a special case, RBI permits export proceeds from Bhutan to be received in INR as well. Reply By Shilpi Jain: The Reply: The mentioned notifi....
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....cation exempts the below service w.r.t. export to Bhutan. Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). So if yours is not transit cargo - exemption no....
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....t applicable. Though for transportation of services - place of supply is location of recipient - s 13(2). So it could be an export of service. Pls look at facts.<br> Discussion Forum - Knowledge Sha....
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....ring ....