Gst on export to bhutan& nepal

717 views 2 replies

Hiii all,

Is the GST leviable on export to bhutan & Nepal. as the section 2(6) defines Export as 

(6) “export of services” means the supply of any service when,––

(i) the supplier of service is located in India;

(ii) the recipient of service is located outside India;

(iii) the place of supply of service is outside India;

(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and

(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;

The paarties is Bhutan and Nepal pays in Rupees only. So we should charge them GST or NOt.

Replies (2)
you have to charge them gst only because three are outside india
Can we export to bhutan under LUT


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