https://www.taxtmi.com/article/detailed?id=10066 Supply under a merchant trade transaction, where an Indian trader procures from a foreign vendor and the vendor ships directly to a foreign buyer without goods entering India, was characterized as an inter state supply attracting IGST when the supplier is located in India; a subsequent insertion in Schedule III prospectively excluded supplies from one non taxable territory to another without entering India from being treated as supply of goods or services, removing GST liability from the date that exclusion commenced. en-us Wed, 03 Nov 2021 09:33:44 +0530 Wed, 03 Nov 2021 09:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10066 Supply under a merchant trade transaction, where an Indian trader procures from a foreign vendor and the vendor ships directly to a foreign buyer without goods entering India, was characterized as an inter state supply attracting IGST when the supplier is located in India; a subsequent insertion in Schedule III prospectively excluded supplies from one non taxable territory to another without entering India from being treated as supply of goods or services, removing GST liability from the date that exclusion commenced. Articles Goods and Services Tax - GST Wed, 03 Nov 2021 09:33:44 +0530 https://www.taxtmi.com/article/detailed?id=10066