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Bill to ship to where bill to party is outside India, Goods and Services Tax - GST |
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Bill to ship to where bill to party is outside India |
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In case a supplier in India ships goods to a person in India on the direction of his customer located outside India, what are the GST implications in terms of nature of supply and person liable to pay ? Posts / Replies Showing Replies 1 to 8 of 8 Records Page: 1
Goods must be taken out of India otherwise it is not export of goods.
For detailed reply, please elaborate your query with full facts.
Dear querist It is as good as domestic supply of goods either inter-state or intra-state depending upon the origin and destination of goods. Accordingly you have to charge applicable tax. In no way, such transaction can be termed as export.
Dear Querist Have no qualms about this supply. This supply is either inter-state or intra-state and will suffer GST. Period. To digress, you have a larger problem at hand. The moneys have realised in foreign currency - meaning thereby - an IRM has been created at the EDPMS portal of RBI. You will not be able to square this with a shipping bill as the supply is domestic. Kindly talk to your bankers on this also. Thanks
Yes sir. Agreed that it is not an export. My doubt was which clause of Section 10 of the IGST Act has to be seen to determine the place of supply? Also, is the foreign customer liable to take registration ?
Q. Is the foreign customer liable to take registration ? A. The jurisdiction of GST Acts is extended to the whole of India and not outside India. Why do you think so that the buyer located in a foreign country should take GST registration ?
Section 10(1)(a) would be applicable The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under,–– (a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient;
Sir, for the supply of goods by foreign party to ultimate customer in India is GST payable since supply is happening in taxable territory? If so, who is liable to pay? Also, Ma'am the reason we are looking at 10(1)(a) and not 10(1)(b) is because the bill to party is unregistered? Will insertion of 10(1)(ca) have an impact? Page: 1 |
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