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TMI BlogSupply of goods from a place in the non-taxable territory to another place in the non-taxable territoryX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear All Please help on following query regarding GST applicability: There are 5 parties involved in a transaction of sale purchase of goods as under: A in Delhi. B in Delhi. C in Chennai. D in Singapore. E in South Africa. C orders B for goods with delivery instruction directly to E, B orders A for same goods with delivery instruction directly to E. A orders D for same goods. A told D to send t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese goods directly to E in south Africa. So ultimately goods only move from Singapore to South Africa without entering India. What will be GST applicability in this transaction or any step of the transaction ? GST APPLICABILITY ON :- 1. SALE - B TO C ? 2. SALE - A TO B ? 3. SALE - C TO E? - Reply By KASTURI SETHI - The Reply = Hypothetical query. No tax on goods. Intermediary services inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olved. GST applicable on intermediary services. - Reply By CA Seshukumar - The Reply = Dear all In said scenario, since goods neither comes to India nor leaves India this will be out of import or export. 1.B to C will be IGST basis sec.10 of IGST act . 2.A to B will be CGST SGST basis same. 3.C to E here E is out side and C is in India and hence sec.13 of IGST applies and al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so will be qualified as intermediary services. PoS will be location of supplier and hence C will charge CGST SGST . 4. D to A the act does not apply to D. And also since goods has not come to India the same can't be treated as import and hence no need to pay tax on this. If D to A is treated as intermediary service then also the place of supply will be location of supplier i.e Singa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pore and hence no jurisdiction to tax. - Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory - Query Started By: - CABIJENDERKUMAR BANSAL Dated:- 21-4-2020 Goods and Services Tax - GST - Got 2 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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