gst and e invoice on specific export type transactions.

[KANHAIYA AGRAWAL]

Shilpi Jain Ji

Please guide me on,

We are in India. We purchased some goods from country-A and directly sold it out to country -B .goods do not enter Indian territory.

Can you please suggest a GST implication.also guide me on the applicability of E-Invoice.

Thanks & Regards

[Sadanand Bulbule]

Dear querist

Refer  entry number 7 of the III Schedule to the CGST Act:

7. Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India.

Your query falls in this category. So it is not a supply of goods and not taxable Hence E-tax invoice is not applicable.

[Sadanand Bulbule]

In the circumstances explained by you, neither there is a import of goods nor export of goods. It is a transaction outside the country.

[KASTURI SETHI]

I support the views of Sh.Sadanand Bulbule, Sir.

[Shilpi Jain]

Agree. It is covered under Sch III since the goods do not enter into India.

You can raise a commercial invoice in this regard.

[KANHAIYA AGRAWAL]

Thanks to all.

Regards

AI Summary

Supply outside taxable territory: transaction not a supply for GST, e-invoice not applicable, commercial invoice may be issued.
When goods are purchased from one foreign country and sold directly to another without entering India, the transaction falls outside the territorial scope of GST and is not a taxable supply; consequently, statutory electronic tax invoice requirements do not apply and the parties may issue a commercial invoice.