Crows Country Shipment

Dear Sir

we are unable to find any above section on GOOGLE

if possible pl provide the notification or link so that we check above things 

your advise or help will be highly appreciated,.

Dear Mr. Mohan, 

This is a quite complicated issue. Whether your customer is registered under GST or outside India?

Also, please note Schedule III CGST Act (amendment effective from 1.2.19) i.e. Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India is not a supply of goods or services under GST. As yours is a service it may not cover under this entry.

Considering Customer registered in India under GST: Supply of Service under section 12(8) IGST Act (including amendment effective from 1.2.19) - the place of supply will be outside India (destination of goods). Although, the government wanted to provide the benefit of export although, the transaction does not satisfy the condition of "Export of Service" under Section 2(6) of IGST Act.   

Considering Customer Outside India: - The place of supply will be outside India (destination of goods), and as the recipient is outside India, Export of Service conditions would be satisfied. (To obtain payment in convertible foreign currency or in INR as permissible by RBI guidelines).

Hope this is helpful.