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

GST Not Applicable for Goods Sold Directly Between Countries Without Entering India, E-Invoice Not Required, per CGST Act, Entry 7. A discussion on a forum addressed the Goods and Services Tax (GST) implications and e-invoice applicability for transactions where goods are purchased from one country and sold directly to another without entering Indian territory. It was clarified that such transactions fall under entry number 7 of the III Schedule to the CGST Act, categorizing them as non-taxable since the goods do not enter India. Consequently, an e-tax invoice is not required. Participants in the discussion agreed with this interpretation, suggesting that a commercial invoice could be issued instead.