GST Payable?

E.KALAIKOVAN (Sr. Accounts Manager ) (339 Points)

13 June 2020  

Indian ship going to Burma and loaded the goods. Invoices are raised to the Burmese for the transportation of goods.

Delivered the goods in India (Tamilnadu). 

GST applicable on the above service? 

In Import of Service - The service provider should be out side of the India

In Export of Service - The ship should be sailed from India to foreign.

Please advice