https://www.taxtmi.com/highlights?id=59127 Territorial Jurisdiction - Levy of GST - Both the transactions of Sale and purchase are done outside India - the applicant is involved in supply of books, purchased from Amazon who owned the books, from a place outside India, a non-taxable territory, to another place outside India, a non-taxable territory, without the said goods entering into India. Thus the impugned supply of books by the applicant is neither supply of goods nor supply of services, in terms of schedule II to Section 7 of the CGST Act 2017. - AAR en-us Mon, 09 Aug 2021 15:38:32 +0530 Mon, 09 Aug 2021 15:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59127 Territorial Jurisdiction - Levy of GST - Both the transactions of Sale and purchase are done outside India - the applicant is involved in supply of books, purchased from Amazon who owned the books, from a place outside India, a non-taxable territory, to another place outside India, a non-taxable territory, without the said goods entering into India. Thus the impugned supply of books by the applicant is neither supply of goods nor supply of services, in terms of schedule II to Section 7 of the CGST Act 2017. - AAR Highlights GST Mon, 09 Aug 2021 15:38:32 +0530 https://www.taxtmi.com/highlights?id=59127