Applicability of GST

As  per schedule III  (7)  CGST  amendment  act  2018  Supply  of  Goods  form non taxable territory  to  another non taxable territory is  nether  supply of  Goods nor services  . so in my opinion  its non GST   supply . 

please confirm with others also.  

Ok, thank you

If he is earn commission income then I thing gst applicable on commission income.

No, it's not commission income, he purchases from one country and sales to another country and gets profit

Income earn in india... and turnover above 40 lakhs. So I think gst applicable on the income earn.

Dear Amish
You are doing merchant Trading.
Merchant Trading means supply of Goods from non-taxable territory to another place in the Non-taxable territory without such goods entering into the Taxable Territory.

As per Amendment Act 31 ,2018 , the merchant export has been included under schedule III ie Activities which treated as neither supply of goods nor supply services.
Hence No GST Applicable.

Note : effective from 1/2/2019

Thank you Pankaj

In this case since both the purchase and sale is happening outside the territory of India, these are not taxable in India