https://www.taxtmi.com/caselaws?id=371457 The case involved the applicability of Integrated Goods and Services Tax (IGST) on the sale of goods located outside India and the eligibility of the recipient to avail input tax credit. The Authority ruled that the sale of goods located outside India is not liable to tax under section 7(5)(a) of the IGST Act, 2017. Consequently, the question of the recipient's eligibility to avail input tax credit was deemed irrelevant. en-us Mon, 09 Jul 2018 00:00:00 +0530 Fri, 28 Mar 2025 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371457 The case involved the applicability of Integrated Goods and Services Tax (IGST) on the sale of goods located outside India and the eligibility of the recipient to avail input tax credit. The Authority ruled that the sale of goods located outside India is not liable to tax under section 7(5)(a) of the IGST Act, 2017. Consequently, the question of the recipient's eligibility to avail input tax credit was deemed irrelevant. Case-Laws GST Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371457