Export of goods and non-realisation of consideration under GST

CA Roopa Nayak , Last updated: 16 April 2024  
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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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CA Roopa Nayak
(Specialized in Indirect Taxes)
Category GST   Report

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