https://www.taxtmi.com/forum/issue?id=114083 If invoice is raised on the Ministry of External Affairs in India, the GST treatment depends on supplier and MEA locations: supplies between different States/UTs are inter state attracting IGST, while supplies within the same State/UT are intra state attracting CGST plus SGST. Only where goods are shipped directly to the Indian Embassy abroad will the transaction be treated as an export subject to export procedures, bond/LUT conditions, or GST refund mechanisms; the bill to/ship to model does not convert an MEA invoiced supply into an export. en-us Sat, 25 Aug 2018 22:25:44 +0530 Thu, 23 Jan 2025 15:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114083 If invoice is raised on the Ministry of External Affairs in India, the GST treatment depends on supplier and MEA locations: supplies between different States/UTs are inter state attracting IGST, while supplies within the same State/UT are intra state attracting CGST plus SGST. Only where goods are shipped directly to the Indian Embassy abroad will the transaction be treated as an export subject to export procedures, bond/LUT conditions, or GST refund mechanisms; the bill to/ship to model does not convert an MEA invoiced supply into an export. Discussion-Forum GST Sat, 25 Aug 2018 22:25:44 +0530 https://www.taxtmi.com/forum/issue?id=114083