Supply or not - The shipping charges collected by the applicant ...
April 23, 2021
Case Laws GST AAR
Supply or not - The shipping charges collected by the applicant from the customers located in USA, UK and Canada (non-taxable territory) for the delivery of books from the warehouse located in USA (non-taxable territory) to the customer located in USA, UK and Canada (non-taxable territory) are not exigible to GST. - AAR
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