Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory

[CABIJENDERKUMAR BANSAL]

Dear All

Please help on following query regarding GST applicability:

There are 5 parties involved in a transaction of sale purchase of goods as under:
A in Delhi.
B in Delhi.
C in Chennai.
D in Singapore.
E in South Africa.
C orders B for goods with delivery instruction directly to E, B orders A for same goods with delivery instruction directly to E.
A orders D for same goods.
A told D to send these goods directly to E in south Africa.
So ultimately goods only move from Singapore to South Africa without entering India. What will be GST applicability in this transaction or any step of the transaction ?

GST APPLICABILITY ON :-

1. SALE - B TO C ?

2. SALE - A TO B ?

3. SALE - C TO E?

AI Summary

GST Applicability: IGST and CGST & SGST on B to C and A to B Sales; No GST on D to A Transaction A discussion on the applicability of GST involves a transaction where goods are moved from Singapore to South Africa without entering India. The transaction involves five parties across different locations. The replies indicate that since the goods do not enter or leave India, it is not considered an import or export. For the sales between B to C and A to B, GST is applicable as IGST and CGST & SGST respectively. The sale from C to E involves intermediary services, with C charging CGST & SGST. No GST applies to the transaction between D and A as the goods do not enter India.