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GST - Highlights / Catch Notes

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Levy of GST - international transactions - goods are supplied ...

GST

October 4, 2021

Levy of GST - international transactions - goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India - with effect from 01.02.2019, Integrated Goods and Services Tax (IGST) is not payable on supply of goods directly from the vendor’s premises located outside India in the non-taxable territory to the customer’s premises located at another place outside India in the nontaxable territory, without such goods entering into India. - AAAR

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