usa to india, Goods and Services Tax - GST

[kalathur narasimhan]

When I ship commercial goods form USA to Indian Firm do I need to register for GST

Posts / Replies

[Alkesh Jani]

Sir,

In terms of Section 7(2) of IGST Act, 2017, which reads as follows:-

“(2) Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce”.

In view of above, Import of goods shall be treated as “inter-State trade or commerce”.

Further, Section 24 (i) of the CGST Act, 2017, which stipulates for compulsory registration.

On conjoint reading, I am of the view that, importer of goods and/or services are required to register under GST.

Our experts may correct me if mistaken.

Thanks

[YAGAY and SUN]

Since you are sending goods from USA to an Indian Firm, therefore in our view the Jurisdiction of Indian GST Laws is only limited till India only. Hence, you need not to get registration under India GST Laws.

As well said by Mr. Jani that an Indian Importer is under Statutory requirement to get the registration under GST Laws, Customs Laws (for BIN) and with DGFT for IEC.