High sea export sales gst treatment

Procurement of goods outside India and ship to the customer outside India does not attract GST. Refer Syntheric Industries Advance Ruling on similar facts (2018-VIL-02-AAR).

The details of outward supplies (supply to japan) can be disclosed in Table 3(c) / 3(e) of Form GSTR-3B, Table 8 of GSTR-1.

The details of inward supplies (procurement from Italy) can be disclosed in Table 5 of GSTR-3B.

To support Mam's proper explanation attached herewith AAR judgement