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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 ..... Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory X X X X Extracts X X X X X X X X Extracts X X X X ..... ods 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 these goods directly to E in south Africa. So ultimately goods only move from Singapore to South Africa without entering India. What will be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 involved. GST applicable on intermediary services. Reply By CA Seshukumar: The Reply: Dear all In said scenario, since goods neither comes to In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia 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 also 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso 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 Singapore and hence no jurisdiction to tax. X X X X Extracts X X X X X X X X Extracts X X X X
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