Branch Transfer to Outside India

[Nandini Annamaneni]

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

[KASTURI SETHI]

Elaborate your query. It is not a complete query.

[Nandini Annamaneni]

HI Sir,

We having office branch outside India. we are sending Employee ID cards from India to Outside India branch location. should I pay IGST on this transaction. Can i get Customs Duty Exemption for this.

Thanks

Nandini

[Praveen Nair]

Dear Nandini

Your question lacks clarity;

- Whether the ID cards are exported to the branch office outside India and are you going to realize amount for such supply?

- Whether proper export procedure is being followed, like filing of Shipping bill, Tax Invoice etc...?

- Which Customs duty exemptions are you talking about?

Supplies are zero rated (export without payment of duty under Undertaking) only if the goods or services or both are Exported.

[Kishan Barai]

If cards are bellow 20KG, it is advisable to send via Courier company, when goods are sent via courier they will follow all formalities like shipping bill & all.

[YAGAY andSUN]

In our view you may get exempted under Chapter 49 of the customs under printed material section. Since it is your branch office and no separate legal entity therefore in our view IGST would be applicable.

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.