TMI BlogGST ApplicabilityX X X X Extracts X X X X X X X X Extracts X X X X ..... Director of a company dealing in artifacts often goes abroad for promoting sales. During one such trip. He purchased an art piece in abroad and immediately sold it in the same country to another person on behalf of his company. He advised, during his visit abroad, some party about value of one artifact for which the party paid the company some amount as fee. Whether GST is applicable on above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two transactions. - Reply By Shilpi Jain - The Reply = Sale of artifact would not be liable as the goods has not entered India. The service will be an export of service which can be done without payment of GST. - Reply By KASTURI SETHI - The Reply = Dear Querist, Also pl. go through the following:- SCHEDULE III [See Section 7] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES [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 Both transactions are not liable to GST, being out of country. - Reply By vijay kumar - The Reply = 1. Not liable to GST. It can't be export of goods also since export of goods as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Sn.2(5) of IGSTA'17 means taking goods from India to a place outside India. 2. Supplier is in India (since advise by Director is on behalf of the company) and receiver is abroad and hence place of supply in terms of Sn.13(2) of IGSTA'17 is outside India and hence is export of service. Not liable to GST. - Reply By KASTURI SETHI - The Reply = Really Sh.Vijay Kumar has echoe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d my views with legal force and in a lucid way. Thanks. - Reply By ULLAS PANDEY - The Reply = Respected Sir, Suppose a business of online gift website which takes orders from Indian customers who send gifts to their families/friends outside India. Here Merchant is taking orders and forwarding to the Supplier based out of India, also the delivery address is outside India but the order was placed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the customer located in India. Shall GST be levied here? - GST Applicability - Query Started By: - Ethirajan Parthasarathy Dated:- 20-1-2021 Goods and Services Tax - GST - Got 5 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
