Customer in France and shipping of material in NCR, what will GST implications?

[Babasaheb Gadakh]

Hello Sir,

We have got an order from our customer who is located in France and material has to be physically delivered to Gurugram at the place of customers customer. Is GST is applicable for this transaction. In this case Bill to is ABC France Ship to is XYZ, Gurgram (HR). We are recieveing payment from France in EURO. Please guide for GST transaction.

AI Summary

Domestic supply rule: delivery within India triggers GST even if billed abroad; foreign payment is irrelevant.
Goods delivered physically to an Indian location are domestic supplies subject to GST; export status requires physical removal from India and export documents (export invoice, shipping bill, bill of lading/airway bill). Payment in foreign currency does not make the supply an export. Absent removal and export documentation, the transaction attracts CGST/SGST if intra state or IGST if inter state, and standard GST invoicing, reporting and registration obligations apply.