GST may 18

IPCC 170 views 7 replies
export of goods outside india under which gst cover ?
Replies (7)
Section 7(5) of IGST Act, 2017 mentions that when supplier located in India and Place of supply is outside India I.e. exports,... shall be treated to be a supply of goods or services or both in course of inter-state trade or commerce.

Hence, IGST shall be levied on such supply.
But if it fulfills the conditions under sec 16 of IGST act then it covered under zero rated supply....
Yes..
exempted outward supplies
exempted outward supplies
exempted outward supplies
exempted outward supplies


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