A of Kolkata supplying goods to B of Nepal, (B is customer of C) and C is of Kolkata.
Whether A should charge IGST of SGST to C ?
Supplier is A of Kolkata
Buyer is C of Kolkata
Consignee is B of Nepal
without bond or undertaking
Supply of goods to nepal is export of goods ( refer Q.8 in attached sheet ) .
The place of supply is nepal. Because as per section 11 of IGST POS for goods exported from India shall be the place outside India.
Yes export can be made to nepal either through bond or LUT.
Even though the payments against the supply is not in foreign currency, still exports can be made to nepal or bhutan through LUT as long as those are in accordance with the RBI guidelines......
CAclubindia
