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GST - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Supply or not - The shipping charges collected by the applicant ...


Shipping Charges for Book Deliveries from USA Warehouse to USA, UK, Canada Exempt from GST.

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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