export of goods

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..... 1) Mr. A of India Export Goods of USD 10,000/- Without payment of tax to Mr. X of Africa. 2) When Goods reached Africa Mr. X refused to take delivery of the goods. 3) Mr. A of India Issued Credit Note to Mr. X of Africa with condition that Mr. X will born all the cost of freight, port charges at Africa etc. for USD 3000. For this $3000 Mr. A of India will raise Invoice on Mr.s X of Africa. 4)N .....

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..... ow Mr. A of India Contacted Mr. P in Africa for selling his goods at Africa port. Mr. 5) P agrees to purchase goods at condition that all the expenses including custom duty of Africa will be born by Mr. A of India. What will be GST implication in such transaction. - Reply By KASTURI SETHI - The Reply = Dear Sh. Sharad Anada Ji, 1. The goods in question stand exported. It has no .....

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..... relevance whether exported to consignee X or Y. It is zero rated supply. It cannot be denied. 2. The amount of USD 3000 retained by A is in relation to goods exported. Hence it qualifies zero rated supply. 3. The payment made to an other consignee called P on account of Customs duty of Africa does not conform to the parameters of consideration and supply . .....

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..... Hence GST is not payable/applicable. - export of goods - Query Started By: - SHARAD ANADA Dated:- 23-4-2019 Goods and Services Tax - GST - Got 1 Reply - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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