Purchase outside india

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If you have GST registration and wish to purchase goods for your business from outside India, you need to understand the specific compliance requirements. The key distinction is whether you are exporting goods or engaging in a high sea sale. High sea sales, where the transaction begins and ends outside Indian territory, fall outside the scope of GST. Clarification is needed on which taxes apply to goods procured from abroad.

RONI

RONI (Querist)

12 January 2020 Sir, I want purchase goods for business use outside India. I have GST Registration.
Now I want to know ,what others compliance I have to do, for purchasing goods for complying indirect tax department

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

12 January 2020 Where purchase is made in india or outside India.

CA Shailesh +91 9393926464

CA Shailesh +91 9393926464 (Expert)

13 January 2020 Are you making export of goods or is it a high sea transaction?

RONI

RONI (Querist)

13 January 2020 Purchase of goods outside india

CA Shailesh +91 9393926464

CA Shailesh +91 9393926464 (Expert)

13 January 2020 High Sea Sale Transaction (where transaction commences outside the territory of India and are concluded also outside territory of India) is outside the scope of GST

RONI

RONI (Querist)

15 January 2020 Then Shailesh Sir, Which tax I have to pay for goods bought outside india

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

29 October 2026 Importing goods needs an Import Export Code; you pay basic customs duty plus IGST (and any cess) on the Bill of Entry, and that IGST is claimable as ITC in GSTR-3B Table 4(A)(1) — a high-seas sale is only a variant where the final buyer files the Bill of Entry.

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