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    <description>Levy of GST - cross border purchase and sale of goods - goods procured from vendor located outside India in a context where the goods so purchased are not brought into India - goods sold to customer located outside India, where goods are shipped directly from the vendor&#039;s premises (located outside India) to the customer&#039;s premises. - the applicant is selling goods for a consideration in the course or furtherance of business and as such the transaction tantamount to &#039;supply&#039; in terms of the definition of &#039;supply&#039; - Liable to GST as inter-state supply.</description>
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