https://www.taxtmi.com/forum/issue?id=116076 Whether a supply arranged by a foreign registered buyer but physically delivered to a domestic registered consignee constitutes export hinges on whether the goods left Indian customs frontiers; where goods remain in India the transaction does not qualify as export and export benefits tied to physical export are not available, producing divergent advice on whether IGST or SGST plus CGST applies depending on characterization of place of supply and movement of goods. en-us Thu, 27 Feb 2020 18:46:56 +0530 Thu, 23 Jan 2025 15:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116076 Whether a supply arranged by a foreign registered buyer but physically delivered to a domestic registered consignee constitutes export hinges on whether the goods left Indian customs frontiers; where goods remain in India the transaction does not qualify as export and export benefits tied to physical export are not available, producing divergent advice on whether IGST or SGST plus CGST applies depending on characterization of place of supply and movement of goods. Discussion-Forum GST Thu, 27 Feb 2020 18:46:56 +0530 https://www.taxtmi.com/forum/issue?id=116076