Merchant trading through Ebay marketplace.

[Bipul Goyal]

Sir , we are selling ritual items on ebay internationally. We do not import or export directly. After receiving order we are directly asking our Nepal supplier to send item to client at USA. And money comes to my account in India through PayPal.

Order comes in small scale. So Nepal supplier makes a small parcel and sends to my client through post office.

So what should I do after GST ?

AI Summary

Export of service: merchant receipts for arranging overseas supply are treated as export and qualify for zero rating under GST.
A merchant who instructs a foreign supplier to ship goods directly to overseas buyers and receives payment into India is treated as exporting a service by placing the order; the cross-border goods movement is outside the taxable territory and no GST arises on that supply. Receipts to the Indian merchant are consideration for the export of service and should be reported under export/zero rated heads in GST returns; entitlement to input tax credit depends on following export procedural requirements and using appropriate export documentation such as bond or letter of undertaking.