Export of goods and non-realisation of consideration under GST

CA Roopa Nayak , Last updated: 16 April 2024 Share Follow on Google News

Background Export of goods as per Sec 2(5) of The IGST Act, 2017 with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India. The Allahabad HC in the case of Atin Krishna vs UOI [2019(25) G.S.T.L. 390] held that mere taking goods out of India

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About the Author

CA Roopa Nayak

Specialized in Indirect Taxes

Partner of HNA Co LLP[Formerly Hiregange Associates LLP], in practice for over 15 years GST end to end compliance services with focus on resolving issues under GST law and procedural aspects. Providing Advisory services to clients from varied sectors in GST with focus on optimisation of taxes and cost savings. Su ... Read more

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Export of goods and non-realisation of consideration under GST

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