Regarding GST rate for Export

This query is : Resolved 

Quick Summary
This discussion clarifies the Goods and Services Tax (GST) implications for exports from India. It distinguishes between direct exports to customers, which are zero-rated, and transfers to overseas branches, which are generally subject to GST and not considered exports. The applicable rate depends on whether the transaction involves goods or services and the place of supply.

05 May 2021 Dear Sir/Madam,

I am some doubts regarding export from India to Other Country,
Therefore I request to you please guide and resolve my query.
For e.g.
ABC (Head Office) in India
ABC (Branch Office) in US

ABC (Head Office) from India raised the Invoice to ABC (Branch office) US Rs 10$
Please clarify
Which Rate is Applicable under GST Act?
- Zero rate (Export)
- NIL Rate (Export)

Your co-operation will be highly appreciated.

05 May 2021 This will not fall under export as it's transfer to bench, GST applicable on such transfer.

05 May 2021 Dear Sir,
Thanks for your quick reply.
but we are exporting to Branch and branch sales to Local authority.

Also note that, as per Billing from Head Office (India) receiving the fund accordingly from Branch Office (Other Country) i.e. bill to bill amount
please guide n above doubt.

Thanking you in advance

05 May 2021 GST applicable on branch transfer outside India. Zero rate applicable under export sales direct to buyer.

05 May 2021 If it is goods then it is zero rated supply. (Export)
If it is service then it it is Exempt Supply subject to Place of Supply Provisions (Not Export)


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