I have one query regarding place of supply. The situation is if a person supplying some art work, decorative items, paintings etc. to Indian embassy in China but the order is given by ministry of external affairs and he will raise invoice to Ministry of external affairs in India.
Will it be treated as export? Do bill to ship to model works for supplying goods out of India?
GST Implications on Art Supplies to Indian Embassy in China: IGST Applies or Exempt as Export? A query was raised about the GST implications on supplying art and decorative items to the Indian Embassy in China, with the order placed by the Ministry of External Affairs in India. Responses indicated that if the supplier and recipient are both in India, IGST applies as it is considered an inter-state supply. If the goods are shipped directly to China, it is treated as an export, allowing for IGST exemption under bond/LUT or refund claims. The 'bill to ship to' model is not applicable since the order originates from the Ministry, not the Embassy. (AI Summary)
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