GST Registration and taxation

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This discussion clarifies GST implications for an Indian individual selling goods to US clients via Amazon, using a US-based warehouse. It confirms that the US warehouse must be declared as an additional place of business for GST registration in India. Crucially, transferring goods to a US warehouse is not considered an export under GST, meaning IGST must be paid separately. However, if sales and trading occur entirely outside India, with no goods transferred from India, such transactions may be exempt from GST.

Practicing CA

Practicing CA (Querist)
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17 July 2021 if a person from India intends to sales goods / services through Amazon to US and provide the said goods to the clients through warehouse taken on rent in US following are the concerns:
1. While taking registration for Principal place of business (in India) do he has to mention the US ware house address as additional place of business?
2. Whether his sale will be treated as exports under GST, which is exempt from tax or he has to pay IGST separately?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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17 July 2021 1 yes, mention as additional place of business.
2 Transfer to warehouse outside India will not be considered as export, hence pay IGST separately.

Practicing CA

Practicing CA (Querist)
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18 July 2021 Thanks a lot for your reply sir, but if the client is purchasing and selling through ware house in US means no transfer of goods from India to the warehouse, still it is not exempt?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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18 July 2021 In such a case it's exempt, as trading happen outside India.

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