https://www.taxtmi.com/forum/issue?id=116543 The document addresses whether GST applies when goods bought abroad are supplied directly to foreign buyers without entering India. It contrasts an AAR finding that no GST arises where goods are never imported with a Gujarat AAR taking a contrary view. Administrative guidance (Circular No.33/2017) and the high seas sales concept indicate IGST is collected at importation and value addition across high seas sales is included in import valuation. AAR decisions bind only the applicant and relevant officer, so taxpayers outside the ruling may still face departmental notices and must rely on factual records to contest liability. en-us Thu, 16 Jul 2020 07:54:21 +0530 Thu, 23 Jan 2025 15:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116543 The document addresses whether GST applies when goods bought abroad are supplied directly to foreign buyers without entering India. It contrasts an AAR finding that no GST arises where goods are never imported with a Gujarat AAR taking a contrary view. Administrative guidance (Circular No.33/2017) and the high seas sales concept indicate IGST is collected at importation and value addition across high seas sales is included in import valuation. AAR decisions bind only the applicant and relevant officer, so taxpayers outside the ruling may still face departmental notices and must rely on factual records to contest liability. Discussion-Forum GST Thu, 16 Jul 2020 07:54:21 +0530 https://www.taxtmi.com/forum/issue?id=116543