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GST on transportation outside india, Goods and Services Tax - GST

Issue Id: - 115272
Dated: 2-8-2019
By:- Madhavan iyengar
GST on transportation outside india

  • Contents

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


Is GST to be paid on RCM by the Company in gujarat for transportation charges paid to the indian transporter

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Showing Replies 1 to 4 of 4 Records

1 Dated: 2-8-2019
By:- Ganeshan Kalyani

CGST + SGST is applicable.

2 Dated: 2-8-2019
By:- Madhavan iyengar


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 supply will be outside India kindly clarify

3 Dated: 3-8-2019

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 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.

4 Dated: 16-8-2019
By:- Ramesh Kothari

It's clearcut that material is Transport outside India hence no question of applicability of GST


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