https://www.taxtmi.com/forum/issue?id=112879 A merchant who instructs a foreign supplier to ship goods directly to overseas buyers and receives payment into India is treated as exporting a service by placing the order; the cross-border goods movement is outside the taxable territory and no GST arises on that supply. Receipts to the Indian merchant are consideration for the export of service and should be reported under export/zero rated heads in GST returns; entitlement to input tax credit depends on following export procedural requirements and using appropriate export documentation such as bond or letter of undertaking. en-us Wed, 27 Sep 2017 07:34:58 +0530 Thu, 23 Jan 2025 15:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112879 A merchant who instructs a foreign supplier to ship goods directly to overseas buyers and receives payment into India is treated as exporting a service by placing the order; the cross-border goods movement is outside the taxable territory and no GST arises on that supply. Receipts to the Indian merchant are consideration for the export of service and should be reported under export/zero rated heads in GST returns; entitlement to input tax credit depends on following export procedural requirements and using appropriate export documentation such as bond or letter of undertaking. Discussion-Forum GST Wed, 27 Sep 2017 07:34:58 +0530 https://www.taxtmi.com/forum/issue?id=112879