Branch Transfer to Outside India

[Nandini Annamaneni]

Sending consumable material to one of the branch office outside India. Please advise me about GST applicability.

AI Summary

Clarification Sought on GST and Customs Duty Exemptions for Exporting Employee ID Cards Under Chapter 49 Provisions A participant inquired about the applicability of GST and customs duty exemptions when sending employee ID cards from an Indian office to a branch outside India. Respondents sought clarification on whether the ID cards are considered exports, if export procedures like filing a shipping bill are followed, and which customs duty exemptions apply. One suggestion was to use a courier service for shipments under 20 kg to ensure compliance with export formalities. Another opinion suggested potential exemption under Chapter 49 for printed materials, but noted that IGST would still apply since the branch is not a separate legal entity.