Applicability of GST on Hiring of Tipper to foreign Country at BHUTAN and elgibility of ITC on said
This query is : Resolved
02 January 2026
Sir/s,
one of my client is (1) hired Tipper to foreign country BHUTAN, is it applicable for GST or exempted, since services are giving at BHUTAN,
(2) whether ITC eligible or not on said Tipper purchases, since after purchasing said Tipper sent to BHUTAN country by road, and services are giving at BHUTAN, after 11 months Tipper will back to India
please inform me
one of my client is (1) hired Tipper to foreign country BHUTAN, is it applicable for GST or exempted, since services are giving at BHUTAN,
(2) whether ITC eligible or not on said Tipper purchases, since after purchasing said Tipper sent to BHUTAN country by road, and services are giving at BHUTAN, after 11 months Tipper will back to India
please inform me
04 January 2026
Hiring a tipper for use in Bhutan qualifies as export of services under GST, since the place of supply is outside India. Hence, the service is zero-rated and not taxable in India. Further, ITC on purchase of the tipper is fully eligible, as it is a goods carriage used for business/export purposes, even though the vehicle is temporarily sent outside India and later returned.
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