According to Schedule III of CGST Act. ( Supply of goods from non taxable territory to non taxable territory without goods entering into india. It is neither a supply of goods nor supply of service )
If i am purchasing goods in China and selling directly to USA. There is not considered as supply of goods or services.
So When purchasing goods, supplier from china giving invoice of purchased goods even though goods are not imported into india. Where we should report this transaction in GSTR 2 ? NON- GST inward supply ?
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