https://www.taxtmi.com/forum/issue?id=116580 If the foreign supplier invoices the Indian customer, that customer is the importer and must pay import duties and GST at clearance; the intermediary cannot invoice the same goods. If the supplier is invoiced in the intermediary's name, that intermediary is the importer, must file the bill of entry, and on domestic resale must charge CGST and SGST for same-state buyers or IGST for inter-state buyers. A third party cannot file the bill of entry if the invoice names another importer. A high seas sale can be used to allow the customer to clear imports while the supplier issues a bill of supply. en-us Mon, 27 Jul 2020 19:46:39 +0530 Thu, 23 Jan 2025 15:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116580 If the foreign supplier invoices the Indian customer, that customer is the importer and must pay import duties and GST at clearance; the intermediary cannot invoice the same goods. If the supplier is invoiced in the intermediary's name, that intermediary is the importer, must file the bill of entry, and on domestic resale must charge CGST and SGST for same-state buyers or IGST for inter-state buyers. A third party cannot file the bill of entry if the invoice names another importer. A high seas sale can be used to allow the customer to clear imports while the supplier issues a bill of supply. Discussion-Forum GST Mon, 27 Jul 2020 19:46:39 +0530 https://www.taxtmi.com/forum/issue?id=116580