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Implication on High Sea Sales


Dear Professionals,

Our Company has received Import Invoice for purchase of Dies from UAE. Here the Dies are not physically imported in India but are supplied to Extrusion Plant in UAE. Extrusion plant is of same company from where the dies are made. In future as well those dies will not come to India and will be utilised fully in UAE.

What is the GST and Customs implications for the above in Accounting ?

When the goods are not brought in to India it is not import. Therefore no custom duty GST will depend on your contract



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