Treatment of Sale in GST Return

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This query is : Resolved

BHUMIKA MUNJAL (Querist)

27 November 2019 Dear Experts

Please advice on the below mentioned issue:
We are printing and publishing firm.
We have received order for Printing of Books from an organisation having its registered office in Paris. They want the delivery of books in India but the same want Invoice in the name of Paris.
Please suggest how to treat the sale - Export, Deemed export or Domestic ?
and also advice what if they made payment in foreign currency instead of Indian currency then what will be the status of sales.
If we treat them as Export then there is issue of Shipping Bill No. arises as we are just making Invoice in the name of Paris but we are supplying in India only.

Thankyou

CA Anita Bhadra

CA Anita Bhadra (Expert)

28 November 2019 The supply is within taxable territory (India). Therefore you have to pay CGST + SGST or IGST (if supply is inter- state)..

The fact that you are invoicing the customer who is located overseas and remittance is made in convertible foreign currency will not make your supply as export..

According to Section 2 (5) of IGST Act, 2017 “export of goods” with its grammatical variations and cognate expressions, means TAKING GOODS OUT OF INDIA to a place outside India;

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BHUMIKA MUNJAL

BHUMIKA MUNJAL (Querist)

28 November 2019 Dear Ankita Ma'am

Thank you for your advice.

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