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GST applicability

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deepti venugopal

30 Points Posted on 12 August 2020

Is GST applicable for a registered person in KERALA for his Goods purchased outside India and supplied outside India without import or export of the goods??

Replies (3)

Quick Summary

This discussion clarifies that GST is not applicable to goods purchased and supplied entirely outside India, as this falls outside the taxable jurisdiction. Neither import nor export occurs in this scenario. Consequently, there is no GST liability on the purchase or sale of these goods. The discussion also touches upon the relevance of an IE Code in such transactions.

Rajkumar Jain

Mgr Tax

33 Points Posted on 12 August 2020

There is neither an import nor export of goods since both transactions takes place outside the taxable jurisdiction. there is no liability GST on sales or purchase of the goods.