https://www.taxtmi.com/article/detailed?id=9296 The AAR applied the statutory definitions of supply and place of supply under the IGST Act to transactions where goods are shipped from a vendor outside India to a customer outside India. Finding the applicant's transactions to be supplies in the course of business and, absent asserted exemptions or export documentation and given that the goods had not crossed Indian customs frontiers, the AAR concluded they did not qualify as exports and therefore fell within the levy of IGST. en-us Fri, 26 Jun 2020 09:00:09 +0530 Fri, 26 Jun 2020 09:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9296 The AAR applied the statutory definitions of supply and place of supply under the IGST Act to transactions where goods are shipped from a vendor outside India to a customer outside India. Finding the applicant's transactions to be supplies in the course of business and, absent asserted exemptions or export documentation and given that the goods had not crossed Indian customs frontiers, the AAR concluded they did not qualify as exports and therefore fell within the levy of IGST. Articles Goods and Services Tax - GST Fri, 26 Jun 2020 09:00:09 +0530 https://www.taxtmi.com/article/detailed?id=9296