GST Applicability

[Ethirajan Parthasarathy]

Director of a company dealing in artifacts often goes abroad for promoting sales.

During one such trip.

He purchased an art piece in abroad and immediately sold it in the same country to another person on behalf of his company.

He advised, during his visit abroad, some party about value of one artifact for which the party paid the company some amount as fee.

Whether GST is applicable on above two transactions.

AI Summary

Export of service: supplier in India with place of supply abroad qualifies as export and is not taxable under GST.
Sale of goods that do not enter India is not subject to GST because the transaction occurs entirely in the non-taxable territory and is treated under Schedule III as neither a supply. Advisory services provided by an Indian supplier on behalf of the company to a recipient abroad have their place of supply outside India and qualify as an export of service, allowing treatment without GST levy.