Scope of GST - levy of IGST on out and out transactions taking ...
GST
January 12, 2021
Scope of GST - levy of IGST on out and out transactions taking place beyond the Customs frontiers of India - Applicable IGST is payable on goods sold to customer located outside India, where goods are shipped directly from the vendor’s premises (located outside India) to the customer’s premises (located outside India) for such transactions effected upto 31.01.2019. However, no IGST is payable on such transactions effected from 01.02.2019 onwards - AAR
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