9911796707
TMI Blogexport of goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... export of goods X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,000/- Without payment of tax to Mr. X of Africa. 2) When Goods reached Africa Mr. X refused to take delivery of the goods. 3) Mr. A of India Issued Credit Note to Mr. X of Africa with condition th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Mr. X will born all the cost of freight, port charges at Africa etc. for USD 3000. For this $3000 Mr. A of India will raise Invoice on Mr.s X of Africa. 4)Now Mr. A of India Contacted Mr. P in Af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rica for selling his goods at Africa port. Mr. 5) P agrees to purchase goods at condition that all the expenses including custom duty of Africa will be born by Mr. A of India. What will be GST impli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation in such transaction. Reply By KASTURI SETHI: The Reply: Dear Sh. Sharad Anada Ji, 1. The goods in question stand exported. It has no relevance whether exported to consignee X or Y. It is ze ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ro rated supply. It cannot be denied. 2. The amount of USD 3000 retained by A is in relation to goods exported. Hence it qualifies zero rated supply. 3. The payment made to an other consignee call ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed P on account of Customs duty of Africa does not conform to the parameters of "consideration" and "supply".
Hence GST is not payable/applicable. X X X X Extracts X X X X X X X X Extracts X X X X ..... e Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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