Case – 1: Seller (A) - Maharashtra, Buyer of Goods (B) - Outside India, goods to be delivered (C) – Maharashtra, Payment received in USD from A to B. In such case, i) how to bill to customer, ii) CGST + SGST or IGST?
Case – 2: Seller (A) - Dubai, Buyer of Goods (B) – Maharashtra, goods to be delivered (C) – China Payment received in foreign currency. In such case, i) how to bill to customer, ii) Applicability of GST?
Debate on GST Applicability: Section 7(5)(a) vs. CGST + SGST for International Transactions; Section 10(1)(b) Registration Issues A discussion on the applicability of GST in two cases involving international transactions. In Case 1, where the seller is in Maharashtra and the buyer is outside India with goods delivered in Maharashtra, Shilpi Jain suggests CGST + SGST applies, while Kaustubh Karandikar argues for IGST under Section 7(5)(a). In Case 2, with a seller in Dubai, a buyer in Maharashtra, and goods delivered to China, Shilpi Jain states no GST liability applies. Samir Kapadia highlights the complexity of GST registration for non-resident taxable persons and suggests Section 10(1)(b) could apply if registration is obtained. (AI Summary)
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