TaxTMI 
TaxTMI 
When I ship commercial goods form USA to Indian Firm do I need to register for GST
usa to india
21 May 2018 
2 Replies 
1157 Views Asked by
Guest 
GST registration: foreign exporter not required when shipping goods to an Indian firm; Indian importer must register under GST.
The central operative position is that imported goods are treated as supplies in the course of inter State trade or commerce and statutory registration obligations attach to the importer; a contrasting practical view is that the foreign supplier need not obtain Indian GST registration where goods are sent to an Indian firm, and the Indian importer must obtain GST registration and satisfy customs and foreign trade registration requirements. (AI Summary)
The central operative position is that imported goods are treated as supplies in the course of inter State trade or commerce and statutory registration obligations attach to the importer; a contrasting practical view is that the foreign supplier need not obtain Indian GST registration where goods are sent to an Indian firm, and the Indian importer must obtain GST registration and satisfy customs and foreign trade registration requirements. (AI Summary)