We (Delhi) recieved a purchase order from France for purchase of Material. But delivery is to be made in Hyderabad. Please advise whether GST will be levied on this transaction or not. If yes, kindly share the provisions as well.
I think it would be levied.. because for getting supply treated as export goods shall be taken out of India..but that is not the case here..hence Gst is applicable
1. (a) all forms of supply of goods and/ or services such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. since sale is made by you in the course of business , it is treated as a supply. moreover the location of supplier and the place of supply are within India so they are not treated as exports. so GST will be levied.
No it's not treated as export , as goods do not cross the custom frontier barrier , However its being delivered to Hyderabad in India . So IGST will be applicable