Place of Supply

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This query is : Resolved

Mayank Srivastava (Querist)

30 December 2017 As per first proviso to Section 8(1) of the IGST act. Sales to foreign tourist is considered as inter state supplies and IGST is charged on that sales. In GSTR 1, what place of supply should be selected to enter such sales.

RAJA P M

RAJA P M (Expert)

30 December 2017 As per my view.,
It ll be treated as Export of Sales....

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(1) Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated as intra-State supply:

Provided that the following supply of goods shall not be treated as intra-State supply, namely:–

(i) supply of goods to or by a Special Economic Zone developer or a Special Economic Zone unit;

(ii) goods imported into the territory of India till they cross the customs frontiers of India; or

(iii) supplies made to a tourist referred to in section 15.

Section 15 :
The integrated tax paid by tourist leaving India on any supply of goods taken out of India by him shall be refunded in such manner and subject to such conditions and safeguards as may be prescribed.

Explanation: For the purposes of this section, the term “tourist” means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.

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