EXPORT or NOT, Goods and Services Tax - GST

[Bharat Cholleti]

Dear sir,

Mr.X is registered in Hyderabad and got supply order from Mr.Y who is in Dubai(Registered person) As per the terms and conditions Mr. X has to supply the goods to Mr.Z who is registered in India( i.e, Hyderabad), whether it is treated as Export sale or not? Mr. X has received Foreign Currency from Mr.Y. (Dubai Registered person). Pl clarify my doubt sir.

Posts / Replies

[KASTURI SETHI]

Goods have not left India. It is not export.

[Bharat Cholleti]

Thanks you sir, then what is these transaction shall we charge IGST.

[KASTURI SETHI]

IGST is to be charged.

[YAGAY andSUN]

In this matter since goods had not left the Customs Frontiers, therefore it transaction won't come under the purview of Exports. In our view it is intrastate transaction and SGST + CGST will be attracted.