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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether GST is payable on books purchased from a supplier outside India and supplied to customers outside India without the goods entering India.
Analysis: The transaction involved supply of goods from one place in a non-taxable territory to another place in a non-taxable territory without the goods entering India. Such a transaction falls within the exclusion in Schedule III to section 7 of the CGST Act, 2017, which treats it as neither a supply of goods nor a supply of services. As the books were not brought into India, the levy of GST did not arise on the impugned supply.
Conclusion: The transaction is not liable to GST and the ruling is in favour of the applicant.
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