13 June 2018
Dear All, I am registered under GST in Maharashtra. I have an order from dealer from Delhi to ship material to Canada. I am going to buy material in question from USA. Now my query is whether GST is applicable in this transaction? As it does not constitute as import. But according to place of supply is it taxable ?
13 June 2018
First Transaction:Bill to customer in India, movement of goods happening outside India. Location of the supplier is in India i.e. Maharashtra, place of supply is bill to party i.e. Delhi - IGST is payable. Second Transaction: Procurement of goods in USA and delivered to Canada will not be taxed since it is happening outside India (drop shipment).
CAclubindia
