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TMI BlogCross Border transactionX X X X Extracts X X X X X X X X Extracts X X X X ..... Cross Border transaction X X X X Extracts X X X X X X X X Extracts X X X X ..... ether in view of the Amendment in IGST act , this transaction will be exempt from tax. 2. Whether it can be treated as export as the condition of Service recipient outside India is not fullfilled. The money may be received in foreign currency as transfer from EEFC account by the Service Recipient. 3. Impact due to Sec 7(5) and whether IGST will be applicable regards Yogesh Ashar Reply By Mahad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ev R: The Reply: The amended Section 12(8) is provided below: (8) The place of supply of services by way of transportation of goods, including by mail or courier to,'' (a) a registered person, shall be the location of such person; (b) a person other than a registered person, shall be the location at which such goods are handed over for their transportation. 1[Provided that where the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransportation of goods is to a place outside India, the place of supply shall be the place of destination of such goods.] In this case, place of supply would be destination outside India. However, it would be subject to IGST and not exempt as conditions of export not being satisfied. One such unsatisfied condition is recipient is not located outside India. Reply By KASTURI SETHI: The Reply: Int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elligent interpretation and analysis by Sh.Mahadev R. Reply By Yogesh Ashar: The Reply: Dear Sir They have added this transaction in Schedule III to the CGST Act. In view of this will it be exempt regards Reply By Spudarjunan S: The Reply: Dear Yogesh Ashar sir, Through the CGST Amendment Act, 2018 the entry no.7 which has been added is only for "SUPPLY OF GOODS" the same is extra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted below:- 32. In Schedule III of the principal Act, - (i) after paragraph 6, the following paragraph shall be inserted, namely:-- "7. Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India." In your given case the supplier is providing services (i.e. Logistics services) not supply of goods, so the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame could not get covered under Schedule III of CGST Act, 2017. However you can go through notification no.02/2018 I.T(R) dated 25th January 2018 Sl.no. 20 A and 20 B as amended by notification no.15/2018 I.T(R) dated 26th July 2018 for examining the exemption applicability based on your facts of the case. Reply By KASTURI SETHI: The Reply: Sh. Spudarjunan S Ji, You are absolutely right. You ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have gone into depth to clear the air. X X X X Extracts X X X X X X X X Extracts X X X X
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