Where Will I be Paying TAX

[King Dranzer]

If I manufacture PC Case in India and then export and sell them in US while living in India. Where will I be Paying TAX in US or in India.

[Kishan Barai]

There is no tax on exports, but you might have purchased raw material for manufacturing PC, it would be charged to IGST, so to get the refund of those paid tax on inputs you need to have GST code and file return via gst.gov.in

Your US importer would need to pay import duty, generally import duty in USA is less around 2% to 8% on general products.

[King Dranzer]

Where should I file ITR

[DR.MARIAPPAN GOVINDARAJAN]

If the income accrues in India you have to pay tax in India and also to file return in India.

[Nandan Khambete]

Hii,

If i understood properly, you are manufacturing PC Case in India and Exporting it to US. From indirect Tax angle, there will be no Tax incidence on Exports. From Direct Tax i.e Income Tax angle, you need to file Income Tax Returns in India.

AI Summary

Tax residence: income from India based manufacturing and exports is taxable in India and requires Indian tax filings. Income from manufacturing and exporting goods while resident in India is taxable in India and requires filing Indian income tax returns. Exports are zero rated under GST, entitling the exporter to input tax credit or refund subject to GST registration and return filings. Import duty in the United States is an obligation of the US importer and separate from Indian tax treatment.