Bill To a Overseas Company Supply of goods Locally

[Prashanth Jadhav]

Greetings to you!

I request a clarification from the forum.

I got a business opportunity from an overseas customer from Saudi Arabia for supply of laptops.

I received the money in my bank account from the Saudi company.

The supply of the laptops was at Bangalore to their partners/business associates under a different name.

The Bill To be an Overseas Company and supply being within India.

I have charged GST on this transaction and have also remitted the amounts while filing GST.

Kindly let me know if this transaction can be considered deemed export and I am eligible for a GST refund.

Warm regards,

Prashanth Jadhav.

[Sadanand Bulbule]

Dear querist

In terms of Section 2[5]  of the IGST Act, there is no actual export of goods out of India. Hence it is an intra-city  supply of goods liable to SGST & CGST.  Receipt of money from abroad will not alter the nature of such transaction.

[KASTURI SETHI]

Dear Querist,

(i) You need to know what is the definition of deemed export. See Section 147 of CGST Act read with Notification No. 48/17-CT, & 49/17-CT both dated 18.10.17. Also read Para No.7.02 of Foreign Trade Policy in this context.   

(ii) My above reply is in support of the reply posted by. Sh.Sadanand Bulbule, Sir.              

[Ganeshan Kalyani]

Export of Goods: Sec. 2(5) of IGST Act, “export of goods” with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India;

Since, laptops are not taken out of India, it is not an export of goods.

[Pradeep Reddy Unnathi Partners]

Agree with answers of the experts above

[Shilpi Jain]

Not a deemed export. 

AI Summary

Clarification Sought on GST Refund Eligibility for Intra-City Laptop Supply to Saudi Arabian Company Under IGST and CGST Acts An individual sought clarification regarding a transaction involving the supply of laptops to a Saudi Arabian company, with delivery within India. The individual charged and remitted GST, questioning if it qualifies as deemed export eligible for a GST refund. Respondents clarified that since the goods were not exported out of India, the transaction is considered an intra-city supply subject to SGST and CGST, not deemed export. References were made to relevant sections of the IGST and CGST Acts, confirming the transaction does not qualify as export or deemed export.