IGST was payable 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.
Levy of GST— In the instant case, the appellant is engaged in manufacture of Single and Multi Stage Pumps designed for handling water, Dairy Machine etc. and also carries out trading of such goods.
The main issue involved in this case is whether trading in foreign countries by the appellant 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, is leviable to Goods and Services Tax prior to 01.02.2019.
The Advance Ruling has been issued in this case by the GAAR holding that the activity undertaken by the appellant is covered under Entry No. 7 of Schedule-III of the CGST Act, 2017 in respect of the transactions undertaken for the period from 01.02.2019 onwards and applicable IGST 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 (located outside India) for such transactions effected upto 31.01.2019, however, no IGST is payable on such transactions effected from 01.02.2019 onwards. The appellant is aggrieved with the advance ruling of the GAAR to the extent it held that the appellant was liable to pay IGST prior to 01.02.2019.
Held that— the Integrated Goods and Services Tax was payable by the appellant M/s. Spx flow technology (india) pvt. ltd. 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.
IGST was payable 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.
Levy of GST— In the instant case, the appellant is engaged in manufacture of Single and Multi Stage Pumps designed for handling water, Dairy Machine etc. and also carries out trading of such goods.
The main issue involved in this case is whether trading in foreign countries by the appellant 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, is leviable to Goods and Services Tax prior to 01.02.2019.
The Advance Ruling has been issued in this case by the GAAR holding that the activity undertaken by the appellant is covered under Entry No. 7 of Schedule-III of the CGST Act, 2017 in respect of the transactions undertaken for the period from 01.02.2019 onwards and applicable IGST 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 (located outside India) for such transactions effected upto 31.01.2019, however, no IGST is payable on such transactions effected from 01.02.2019 onwards. The appellant is aggrieved with the advance ruling of the GAAR to the extent it held that the appellant was liable to pay IGST prior to 01.02.2019.
Held that— the Integrated Goods and Services Tax was payable by the appellant M/s. Spx flow technology (india) pvt. ltd. 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.