https://www.taxtmi.com/caselaws?id=396110 The AAR Gujarat ruled on cross-border transactions where goods procured from outside India are sold to overseas customers without entering Indian territory. The Authority held that GST is not payable on goods procured from foreign vendors when no import declarations are filed with customs authorities, as IGST is levied only upon importation into India. However, GST is payable on sales to foreign customers where goods are shipped directly from foreign vendor to foreign customer, as such transactions constitute taxable supply under GST law but do not qualify as exports since goods never entered Indian territory, making them subject to IGST as inter-state supplies. en-us Tue, 17 Mar 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396110 The AAR Gujarat ruled on cross-border transactions where goods procured from outside India are sold to overseas customers without entering Indian territory. The Authority held that GST is not payable on goods procured from foreign vendors when no import declarations are filed with customs authorities, as IGST is levied only upon importation into India. However, GST is payable on sales to foreign customers where goods are shipped directly from foreign vendor to foreign customer, as such transactions constitute taxable supply under GST law but do not qualify as exports since goods never entered Indian territory, making them subject to IGST as inter-state supplies. Case-Laws GST Tue, 17 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396110