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        Case ID :
        GST

        Scope of Supply - import of goods - trading in foreign countries...

        IGST Applies to Goods Traded Between Foreign Countries Without Entering India for July 2017 - January 2019 Period.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Scope of Supply - import of goods - trading in foreign countries by the appellant, wherein the goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India - Integrated Goods and Services Tax (IGST) was payable during the period from 01.07.2017 to 31.01.2019 on supply of goods directly from the vendor’s premises (M/s. SPX Poland) located outside India in the non – taxable territory to the customer’s premises (M/s. BRAC, Bangladesh) located at another place outside India in the non-taxable territory, without such goods entering into India. - AAAR
                                Note: It is a system-generated summary and is for quick reference only.
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