https://www.taxtmi.com/caselaws?id=406813 The AAR Karnataka ruled on GST implications for book supply operations between non-taxable territories. Supply of books from USA warehouse to customers in USA, UK, and Canada without entering India does not constitute supply under GST per Schedule III clause 7. However, shipping charges collected by the applicant are taxable under Reverse Charge Mechanism as import of services. Printing charges for books where applicant supplies content are also taxable under RCM. Warehousing services in USA are not taxable as place of supply is outside India. Input tax credit cannot be availed on transactions not constituting supply under GST. en-us Fri, 16 Apr 2021 00:00:00 +0530 Mon, 24 Mar 2025 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406813 The AAR Karnataka ruled on GST implications for book supply operations between non-taxable territories. Supply of books from USA warehouse to customers in USA, UK, and Canada without entering India does not constitute supply under GST per Schedule III clause 7. However, shipping charges collected by the applicant are taxable under Reverse Charge Mechanism as import of services. Printing charges for books where applicant supplies content are also taxable under RCM. Warehousing services in USA are not taxable as place of supply is outside India. Input tax credit cannot be availed on transactions not constituting supply under GST. Case-Laws GST Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406813