https://www.taxtmi.com/caselaws?id=410773 A supply of books from one non-taxable territory to another, without the goods entering India, falls within Schedule III to section 7 of the CGST Act, 2017. Such a transaction is treated as neither a supply of goods nor a supply of services. Because the books were not brought into India, GST liability did not arise on the impugned transaction. en-us Fri, 30 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410773 A supply of books from one non-taxable territory to another, without the goods entering India, falls within Schedule III to section 7 of the CGST Act, 2017. Such a transaction is treated as neither a supply of goods nor a supply of services. Because the books were not brought into India, GST liability did not arise on the impugned transaction. Case-Laws GST Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410773