https://www.taxtmi.com/forum/issue?id=116177 The transaction-Indian seller invoicing Indian buyer for goods shipped directly from South Korea to the United States-is characterised as an "out and out" movement between non taxable territories and excluded from supply under Entry No. 7 of Schedule III to the CGST Act, 2017, so GST/IGST is not attracted; the buyer is not treated as an intermediary and a Gujarat AAR has held no IGST on such out and out transactions from Feb. 1, 2019, though earlier treatment differed for some direct foreign to foreign shipments. en-us Wed, 01 Apr 2020 00:56:20 +0530 Thu, 23 Jan 2025 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116177 The transaction-Indian seller invoicing Indian buyer for goods shipped directly from South Korea to the United States-is characterised as an "out and out" movement between non taxable territories and excluded from supply under Entry No. 7 of Schedule III to the CGST Act, 2017, so GST/IGST is not attracted; the buyer is not treated as an intermediary and a Gujarat AAR has held no IGST on such out and out transactions from Feb. 1, 2019, though earlier treatment differed for some direct foreign to foreign shipments. Discussion-Forum Customs Wed, 01 Apr 2020 00:56:20 +0530 https://www.taxtmi.com/forum/issue?id=116177