As per section 7(5)(a) when supplier is in india and if place of supply is outside india, then the same shall be treated as inter state trade or commerce.
In my case the trader receives order from USA and he in turn makes order with his dealer in china and asks chinese company to ship directly to USA. The same cannot be considered as export as per 2(5) of IGST, because the goods are not taken from india to a place outside india, as it is shipped directly from china. And as per section 10, place of supply is USA
My question is if POS is outside india, whether GST comes or not as per 7(5)(a) ( NOTE :IT IS NOT AN EXPORT for indian dealer)
Please clarify
CAclubindia
