Purchase of material from a foreign supplier but his place of production is in India

[TN Rajendran]

I'm buying a material from a foreigner (Dubai). The product that I'm purchasing from him is being manufactured in Mumbai only. (I'm from Chennai). Will it amount to Import of Goods and customs duty liable in the folloiwing cases:

1. My supplier do not have any place of business in India.

2. My supplier has a place of business in India.

AI Summary

Customs duty applies only where import of goods involves entry from a foreign country; otherwise IGST applies on supply.
If the goods enter Indian territory from a foreign country, a bill of entry must be filed and customs duty is payable; otherwise customs duty and bill of entry do not apply and only IGST is to be paid.