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of <h1>Goods Moving Between Non-Taxable Territories Excluded from GST Supply Under Para 7, Schedule III, CGST Act 2017.</h1> Activities or transactions specified in Schedule III of the CGST Act, 2017 are neither considered as supply of goods nor services for GST purposes. Specifically, Para 7 addresses goods transported between non-taxable territories without entering India, which are not deemed as supply under the GST Act. Import of goods is defined by the IGST Act as bringing goods into India, and such imports are subject to IGST. However, goods moving between non-taxable territories without entering India are excluded from GST supply definitions.
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