https://www.taxtmi.com/caselaws?id=395571 AAR Karnataka ruled that manufacturing and supplying dies to foreign customers without physical export does not constitute export under IGST Act 2017. The die remained with the applicant in India despite invoicing in foreign currency. Place of supply was determined as applicant's location, making it an intra-state transaction liable for CGST/SGST. Similarly, dies manufactured by Thai suppliers but retained abroad do not constitute imports. IGST on reverse charge applies only if dies are physically imported later. Scrapping dies abroad falls outside GST purview. en-us Wed, 20 May 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395571 AAR Karnataka ruled that manufacturing and supplying dies to foreign customers without physical export does not constitute export under IGST Act 2017. The die remained with the applicant in India despite invoicing in foreign currency. Place of supply was determined as applicant's location, making it an intra-state transaction liable for CGST/SGST. Similarly, dies manufactured by Thai suppliers but retained abroad do not constitute imports. IGST on reverse charge applies only if dies are physically imported later. Scrapping dies abroad falls outside GST purview. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395571