Much of Gupta’s work addresses borders drawn between countries, people and within ourselves. In the wall drawing, "There Is No Border Here (2005-06)", a barrier tape subversively fragments a flag. The text reads as follows; ‘I tried very hard to cut the sky in half. One for my lover and one for me. But the sky kept moving and clouds from his territory came into mine. I tried pushing it away with both my hands. Harder and harder. But the sky kept moving and the clouds from my territory went into his. I brought a sofa and placed it in the middle. But the clouds kept floating over it. I built a wall in the middle. But the sky started to flow through it. I dug a trench. And then it rained, and the sky made clouds over the trench. I tried very hard to cut...' The text is at once both lyrical and tender yet also employs the language of battle and conflict. Significantly it closes abruptly and returns to the first sentence, implying a cycle of repetition and continuity. On the work, historian Iftikhar Dadi writes, "Flags are emblems of nation-states, whose borders are created and patrolled largely by violence and surveillance, and especially in postcolonial societies, have served to divide historically linked regions and communities. The work offers a counter imaginary to official nationalisms that invariably strive to posit borders and divisions as natural and eternal."