https://www.taxtmi.com/caselaws?id=402784 The judgment determined that the applicant's activities from 01.02.2019 onwards fall under Entry No.7 in Schedule 3 of the CGST Act, 2017, and therefore, such transactions are not subject to GST. For transactions up to 31.01.2019, IGST is applicable on goods sold to customers located outside India. However, from 01.02.2019 onwards, no IGST is payable on such transactions due to the amendment in Schedule-III of the CGST Act, 2017. en-us Wed, 14 Oct 2020 00:00:00 +0530 Sat, 22 Mar 2025 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402784 The judgment determined that the applicant's activities from 01.02.2019 onwards fall under Entry No.7 in Schedule 3 of the CGST Act, 2017, and therefore, such transactions are not subject to GST. For transactions up to 31.01.2019, IGST is applicable on goods sold to customers located outside India. However, from 01.02.2019 onwards, no IGST is payable on such transactions due to the amendment in Schedule-III of the CGST Act, 2017. Case-Laws GST Wed, 14 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402784