Query regarding gst

The goods are being directly exported to Saudi Arabia from China or is being first imported to India from China and then exported from India to Saudi Arabia ???

No sir directly purchase from China and deliver to saudi Arabia for selling. in dis trading gst + custom duty liable?

This is called Merchant Trading ( or Third Country Exports ).

As per Para 7 of SCHEDULE III of the CGST Act 2017, W.e.f. 01/02/2019, Merchant Trading is not treated as a SUPPLY of Goods or SUPPLY of Services. Hence no GST is levied on Merchant Trading. You are not required to pay any GST provided the goods do not reach the Domestic Tariff Area of India.

I'm not sure about the Customs Duty. Kindly confirm that from other members of the forum...

Regards.

Shivam sir today i have learnt a new concept from you... with regard to merchant trading, Thank you sir. W.r.t to the original question of customs duty it is not applicable as same as gst and even if you import and re export you can claim duty drawback.

Happy to hear that @ Ranga Raj Sir...👍👍👍