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GST - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Levy of GST - sale of goods outside India - The goods sold in ...


Goods Sold Outside India Are Non-Taxable Until Customs Clearance u/s 12 of Customs Act, 1962. No GST Applied.

December 4, 2018

Case Laws     GST     AAR

Levy of GST - sale of goods outside India - The goods sold in the subject transaction are non-taxable supply as no tax is leviable on them till the time of customs clearance in accordance with and compliance of Section 12 of the Customs Act, 1962 and Section 3 of the Customs Tariff act, 1975

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