export of service is zero rated gta donot get itc

Can you please elaborate your question. The service provider of GTA services shall not be able to avail ITC on his input aervices as his services are subject to reverse charge. This condition is also specifically mentioned in the rate schedule which prescribes 5% rate for GTA services.

As the credit cannot be availed, it can not be applied for as refund.

👍correct

suppose I m gta service provider I provided service in Bhutan will I have to pay tax igst as I exported service to bhutan

as exporter of services you have to get registered in gst and you can export your services under bond or LUT and get refunds of unutilized itc.

thnx mr dugar
will I get refund if I export service and receiveproceed in indian rupee as it is not zero rated supply

export is zero rated supply and you shall get full refund of IGST paid. or refund of ITC if exporter under bond or LUT