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Place of supply
Suppose A registered in Jaipur, Rajasthan procures goods from China and directly supplied the same to a customer in USA .what will be place of supply with section of IGST Act 2017.whether Gst chargeable to such transaction.
Replies (2)
WHILE IMPOTING GOODS FROM CHINA, IGST IS PAYABLE ON REVERSE CHARGE BASIS.
WHILE EXPORTING GOODS TO USA GST IS EXEMPT.
HENCE IN YOUR CASE OF DIRECT SHIPPING FROM ORIGIN, GST ON IMPORT IS STILL PAYABLE UNDER REVERSE CHARGE.
But sec 2(10) import of goods means bringing into India from outside India in IGST Act. Here no goods brought into India. How import it is.
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