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

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.