https://www.taxtmi.com/forum/issue?id=115056 Goods sold from one foreign country to another without entering India are outside Indian GST and customs levy; customs duties are imposed only at import/export into India and thus do not arise if goods do not enter Indian territory. To operationalise this, the supplier must ensure physical non entry into India and maintain documentary evidence, routing transactions through an authorized dealer or banker to regularise payment and support the non levy position. en-us Fri, 07 Jun 2019 17:22:42 +0530 Thu, 23 Jan 2025 15:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115056 Goods sold from one foreign country to another without entering India are outside Indian GST and customs levy; customs duties are imposed only at import/export into India and thus do not arise if goods do not enter Indian territory. To operationalise this, the supplier must ensure physical non entry into India and maintain documentary evidence, routing transactions through an authorized dealer or banker to regularise payment and support the non levy position. Discussion-Forum Customs Fri, 07 Jun 2019 17:22:42 +0530 https://www.taxtmi.com/forum/issue?id=115056