GST impact on Third country Export-reg

[N Balachandran]

Dear sir,

We have received order from Customer who is located in out side India for supply of equipment at Oman. We intend to purchase the equipment from China and supply to Customer directly from there. Chinese Company will bill to our company in India and inturn , we will bill to Customer located outside India. I would like to know the GST impact on this transaction.

Regards

N.Balachandran

[Kishan Barai]

No GST on Switch B/L Transactions.

AI Summary

Switch bill of lading transactions: No GST liability where goods are supplied directly to a foreign buyer from a third country. An Indian intermediary purchases equipment from a Chinese seller which ships directly to an Oman buyer; the Indian intermediary is invoiced by the Chinese seller and invoices the foreign buyer. The advisory response states that, in such switch bill of lading arrangements, no GST is payable.