TaxTMI 
TaxTMI 
Sending consumable material to one of the branch office outside India. Please advise me about GST applicability.
Branch Transfer to Outside India
10 Feb 2018 
5 Replies 
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Export of goods: determine IGST applicability when sending employee ID cards to overseas branch and comply with export procedures.
Whether transfer of employee identity cards to a branch outside India attracts IGST depends on qualification as an export and compliance with export formalities; exports may be treated as zero-rated supplies only if shipping bills, tax invoicing and realization conditions are met. Practical steps include using courier services to ensure export formalities and considering customs exemptions for printed material under Chapter 49, while the legal relationship between entities affects GST characterisation. (AI Summary)
Whether transfer of employee identity cards to a branch outside India attracts IGST depends on qualification as an export and compliance with export formalities; exports may be treated as zero-rated supplies only if shipping bills, tax invoicing and realization conditions are met. Practical steps include using courier services to ensure export formalities and considering customs exemptions for printed material under Chapter 49, while the legal relationship between entities affects GST characterisation. (AI Summary)