https://www.taxtmi.com/article/detailed?id=9369 The AAR found that IGST is triggered at importation when goods are brought into India and customs duties are levied; where goods never enter India, bill of entry will not be filed and IGST on importation does not arise. The AAR also treated direct supply from a foreign vendor to a foreign customer as an inter state supply whose place of supply is the destination outside the State and held it does not qualify as export of goods because the goods are not taken out of India. The author notes Schedule III Item 7 was not considered and may exclude such transactions from GST. en-us Wed, 22 Jul 2020 08:45:35 +0530 Wed, 22 Jul 2020 08:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9369 The AAR found that IGST is triggered at importation when goods are brought into India and customs duties are levied; where goods never enter India, bill of entry will not be filed and IGST on importation does not arise. The AAR also treated direct supply from a foreign vendor to a foreign customer as an inter state supply whose place of supply is the destination outside the State and held it does not qualify as export of goods because the goods are not taken out of India. The author notes Schedule III Item 7 was not considered and may exclude such transactions from GST. Articles Goods and Services Tax - GST Wed, 22 Jul 2020 08:45:35 +0530 https://www.taxtmi.com/article/detailed?id=9369