Purchase from outside india but goods received within india.

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An indian party sold goods to party outside india and billed to that party but ship to me within india. There is no import of goods. So how to treat this transaction in my books.
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Dear  Ali

In Subject matter you have written goods purchase from out side India , and in query it is Goods sold out side India , please clarify which is correct .

No transactions Record because in your side no any economic transaction made.
Prasad ji , I have purchased goods from outside india party, but that party purchased goods from india and direct that party to deliver goods to me. so i m confused. is it import for me or not.
No it is jot import as goods are supplied within India
Section 2(10) of the IGST Act import of goods means bringing goods into India from place outside India .


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