https://www.taxtmi.com/caselaws?id=358472 The Kerala AAR ruled on IGST liability for high sea sales and international transactions. The applicant sold goods procured from China directly to USA customers without the goods entering India, and sold goods from Netherlands warehouse to local customers. The AAR held that IGST is levied only when goods are imported into India, following Circular 33/2017-Customs. Since the goods in both transactions never entered India, the applicant is not liable for GST on these sales. IGST liability arises only at the point of importation when customs declarations are filed. en-us Mon, 26 Mar 2018 00:00:00 +0530 Mon, 09 Jun 2025 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358472 The Kerala AAR ruled on IGST liability for high sea sales and international transactions. The applicant sold goods procured from China directly to USA customers without the goods entering India, and sold goods from Netherlands warehouse to local customers. The AAR held that IGST is levied only when goods are imported into India, following Circular 33/2017-Customs. Since the goods in both transactions never entered India, the applicant is not liable for GST on these sales. IGST liability arises only at the point of importation when customs declarations are filed. Case-Laws GST Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358472