IGST was payable from 01.07.2017 to 31.01.2019 and is not payable with effect from 01.02.2019 on supply of goods to customer located outside India directly from the vendor’s premises located outside India, without such goods entering into India.
Levy of GST— In the instant case, appellant is engaged in the trading of Information Technology Hardware.
The main issue involved in this case is whether Goods and Services Tax is leviable on the supply of Hardware by the appellant in the manner commercially known as ‘Merchant Trade Transaction’ wherein the goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India.
The Advance Ruling has been issued in this case in respect of two issues. The appellant is not aggrieved with respect to the first issue wherein the GAAR has held that GST is not payable on goods procured from vendor located outside India, where the goods so purchased are not brought into India.
The present appeal is in respect of the second issue wherein the GAAR has held that applicable GST is payable on goods sold to customer located outside India, where goods are shipped directly from the vendor’s premises (located outside India) to the customer’s premises.
This authority hold that Integrated Goods and Services Tax was payable during the period from 01.07.2017 to 31.01.2019 on supply of goods directly from the vendor’s premises located outside India in the non – taxable territory to the customer’s premises located at another place outside India in the non-taxable territory, without such goods entering into India. However, with effect from 01.02.2019, Integrated Goods and Services Tax is not payable on supply of goods directly from the vendor’s premises located outside India in the non – taxable territory to the customer’s premises located at another place outside India in the nontaxable territory, without such goods entering into India.
Held that— In view of the above, the Advance Ruling order is modified to the extent Advance Ruling dealt with the issue of supply of goods to customer located outside India directly from the vendor’s premises located outside India, by holding that the Integrated Goods and Services Tax was payable from 01.07.2017 to 31.01.2019 and is not payable with effect from 01.02.2019 on supply of goods directly from the vendor’s premises located outside India in the non – taxable territory to the customer’s premises located at another place outside India in the non-taxable territory, without such goods entering into India.
IGST was payable from 01.07.2017 to 31.01.2019 and is not payable with effect from 01.02.2019 on supply of goods to customer located outside India directly from the vendor’s premises located outside India, without such goods entering into India.
Levy of GST— In the instant case, appellant is engaged in the trading of Information Technology Hardware.
The main issue involved in this case is whether Goods and Services Tax is leviable on the supply of Hardware by the appellant in the manner commercially known as ‘Merchant Trade Transaction’ wherein the goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India.
The Advance Ruling has been issued in this case in respect of two issues. The appellant is not aggrieved with respect to the first issue wherein the GAAR has held that GST is not payable on goods procured from vendor located outside India, where the goods so purchased are not brought into India.
The present appeal is in respect of the second issue wherein the GAAR has held that applicable GST is payable on goods sold to customer located outside India, where goods are shipped directly from the vendor’s premises (located outside India) to the customer’s premises.
This authority hold that Integrated Goods and Services Tax was payable during the period from 01.07.2017 to 31.01.2019 on supply of goods directly from the vendor’s premises located outside India in the non – taxable territory to the customer’s premises located at another place outside India in the non-taxable territory, without such goods entering into India. However, with effect from 01.02.2019, Integrated Goods and Services Tax is not payable on supply of goods directly from the vendor’s premises located outside India in the non – taxable territory to the customer’s premises located at another place outside India in the nontaxable territory, without such goods entering into India.
Held that— In view of the above, the Advance Ruling order is modified to the extent Advance Ruling dealt with the issue of supply of goods to customer located outside India directly from the vendor’s premises located outside India, by holding that the Integrated Goods and Services Tax was payable from 01.07.2017 to 31.01.2019 and is not payable with effect from 01.02.2019 on supply of goods directly from the vendor’s premises located outside India in the non – taxable territory to the customer’s premises located at another place outside India in the non-taxable territory, without such goods entering into India.