https://www.taxtmi.com/caselaws?id=371375 The AAR, Maharashtra ruled that the applicant is not liable to pay GST on supply of goods located outside India to customers within India without physically bringing the goods to India. The transaction involved back-to-back orders where goods were delivered from outside India to customer's vessel in Singapore, constituting a high seas sale. Since goods did not cross India's customs frontiers, they qualify as inter-state supply under Section 7(2) of IGST Act but are exempt from GST levy until customs clearance per Section 12 of Customs Act and Section 3 of Customs Tariff Act. The supplies constitute non-taxable supply under Section 2(78) of CGST Act. en-us Wed, 10 Oct 2018 00:00:00 +0530 Fri, 28 Mar 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371375 The AAR, Maharashtra ruled that the applicant is not liable to pay GST on supply of goods located outside India to customers within India without physically bringing the goods to India. The transaction involved back-to-back orders where goods were delivered from outside India to customer's vessel in Singapore, constituting a high seas sale. Since goods did not cross India's customs frontiers, they qualify as inter-state supply under Section 7(2) of IGST Act but are exempt from GST levy until customs clearance per Section 12 of Customs Act and Section 3 of Customs Tariff Act. The supplies constitute non-taxable supply under Section 2(78) of CGST Act. Case-Laws GST Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371375