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.

AI Summary

Deemed export: supplies delivered within India billed to overseas buyers remain intra-state supplies liable to CGST and SGST.
Supplies billed to an overseas company but delivered within India are not exports because export under the IGST Act requires physical removal of goods; receipt of foreign payment does not change an intra India supply into an export. Such transactions are intra state supplies subject to central and state GST, and deemed export provisions and associated refund benefits do not apply when goods remain in India.