usa to india

[Guest]

When I ship commercial goods form USA to Indian Firm do I need to register for GST

[Alkesh Jani]

Sir,

In terms of Section 7(2) of IGST Act, 2017, which reads as follows:-

“(2) Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce”.

In view of above, Import of goods shall be treated as “inter-State trade or commerce”.

Further, Section 24 (i) of the CGST Act, 2017, which stipulates for compulsory registration.

On conjoint reading, I am of the view that, importer of goods and/or services are required to register under GST.

Our experts may correct me if mistaken.

Thanks

[YAGAY andSUN]

Since you are sending goods from USA to an Indian Firm, therefore in our view the Jurisdiction of Indian GST Laws is only limited till India only. Hence, you need not to get registration under India GST Laws.

As well said by Mr. Jani that an Indian Importer is under Statutory requirement to get the registration under GST Laws, Customs Laws (for BIN) and with DGFT for IEC.

AI Summary

GST Registration Required for Importing Goods to India Under IGST Act 2017; Also Need IEC and Customs Compliance. An individual inquired about the necessity of registering for GST when shipping commercial goods from the USA to an Indian firm. One respondent explained that according to the IGST Act, 2017, importing goods into India is considered inter-State trade, requiring GST registration for importers. Another respondent clarified that while the jurisdiction of Indian GST laws applies only within India, the Indian importer must register under GST, Customs Laws, and with the Directorate General of Foreign Trade (DGFT) for an Importer Exporter Code (IEC).