Place of supply in case of export

This query is : Resolved

Guest

Guest (Querist)

14 November 2018 Dear Expert,

I have two queries:

1.) I have a confusion regarding place of supply in case of export if Buyer and Consignee are located in different countries. We have received an order for supply of goods from our parent company located in Japan and the goods will be delivered to it's client located in Indonesia.

As per Sec 10(1)(b), what should be the place of supply "Japan" or "Indonesia". Or should I simply write OUTSIDE INDIA instead specific country name.

2.) Supply as Zero rated: We have already applied for LUT from GST portal and ARN no. has already been generated. We are planning not to charge IGST as goods are removed for export purpose.

Now, can we remove goods without paying IGST as it's an export?

Regards
Khem Raj