Goods supplied to indian customer procured from overseas

[Yatin Bhopi]

Dear expert

Below is the scenario, please let me know taxability under the GST

We wish to supply goods to our Indian customer. We are raising purchase order to overseas manufacture, and goods will be shipped to India directly to our customer in India. All customs clearance will be done by our customer ( port of import,Gujarat). We (situated in Maharashtra) will raise the invoice to Indian customer (Gujarat).

Please let me know.

Whether we need to raise GST tax invoice, if yes

What will be the tax i.e. Whether this is an interstate or intra-state transaction?

AI Summary

Import liability and GST: importer files bill of entry, domestic sale attracts CGST and SGST or IGST.
If the foreign supplier invoices the Indian customer, that customer is the importer and must pay import duties and GST at clearance; the intermediary cannot invoice the same goods. If the supplier is invoiced in the intermediary's name, that intermediary is the importer, must file the bill of entry, and on domestic resale must charge CGST and SGST for same-state buyers or IGST for inter-state buyers. A third party cannot file the bill of entry if the invoice names another importer. A high seas sale can be used to allow the customer to clear imports while the supplier issues a bill of supply.