This question has been answer in a case of Synthite Industries Ltd which had filed an application for advance ruling to determine if GST is applicable on sale of goods that are shipped directly from China to the USA without entering India. The AAR held that the goods are liable to GST when imported into India. Hence, in the above case, the assessee isn’t liable to pay IGST.
Tags: GSTGST exemption
Author: Hind Advocates
Hind Advocates is a group of lawyers operating in High Court of Punjab & Haryana at Chandigarh. It provides Corporate legal advices and handles client cases in all subjects such as civil and criminal, arbitration, services and labour laws.