https://www.taxtmi.com/caselaws?id=371298 The Authority for Advance Ruling (AAR) determined that the supply of goods moved from a place outside India and delivered to a place outside India is not liable to tax in India under section 7(5)(a) of the Integrated Goods and Services Tax (IGST) Act. Consequently, the question of the recipient's eligibility to avail input tax credit was deemed irrelevant as the transaction was not subject to IGST. en-us Thu, 26 Jul 2018 00:00:00 +0530 Thu, 07 Feb 2019 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371298 The Authority for Advance Ruling (AAR) determined that the supply of goods moved from a place outside India and delivered to a place outside India is not liable to tax in India under section 7(5)(a) of the Integrated Goods and Services Tax (IGST) Act. Consequently, the question of the recipient's eligibility to avail input tax credit was deemed irrelevant as the transaction was not subject to IGST. Case-Laws GST Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371298