Bill To a Overseas Company Supply of goods Locally, Goods and Services Tax - GST

[Prashanth Jadhav]

Greetings to you!

I request a clarification from the forum.

I got a business opportunity from an overseas customer from Saudi Arabia for supply of laptops.

I received the money in my bank account from the Saudi company.

The supply of the laptops was at Bangalore to their partners/business associates under a different name.

The Bill To be an Overseas Company and supply being within India.

I have charged GST on this transaction and have also remitted the amounts while filing GST.

Kindly let me know if this transaction can be considered deemed export and I am eligible for a GST refund.

Warm regards,

Prashanth Jadhav.

Posts / Replies

[Sadanand Bulbule]

Dear querist

In terms of Section 2[5]  of the IGST Act, there is no actual export of goods out of India. Hence it is an intra-city  supply of goods liable to SGST & CGST.  Receipt of money from abroad will not alter the nature of such transaction.

[KASTURI SETHI]

Dear Querist,

(i) You need to know what is the definition of deemed export. See Section 147 of CGST Act read with Notification No. 48/17-CT, & 49/17-CT both dated 18.10.17. Also read Para No.7.02 of Foreign Trade Policy in this context.   

(ii) My above reply is in support of the reply posted by. Sh.Sadanand Bulbule, Sir.              

[Ganeshan Kalyani]

Export of Goods: Sec. 2(5) of IGST Act, “export of goods” with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India;

Since, laptops are not taken out of India, it is not an export of goods.

[Pradeep Reddy]

Agree with answers of the experts above

[Shilpi Jain]

Not a deemed export.