https://www.taxtmi.com/forum/issue?id=117950 The transaction where a foreign principal directs an Indian supplier to deliver goods from Chennai to a buyer in Delhi is a taxable inter-state supply, not an export or zero-rated supply, because the goods do not leave India. The Indian supplier must raise a GST invoice and discharge GST, report the outward inter-state supply in returns, and cannot rely on export documentation for foreign exchange realisation or import support for the Indian buyer; the bill-to-ship-to concept applies domestically and does not convert the supply into an export. en-us Mon, 09 May 2022 13:56:24 +0530 Thu, 23 Jan 2025 15:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117950 The transaction where a foreign principal directs an Indian supplier to deliver goods from Chennai to a buyer in Delhi is a taxable inter-state supply, not an export or zero-rated supply, because the goods do not leave India. The Indian supplier must raise a GST invoice and discharge GST, report the outward inter-state supply in returns, and cannot rely on export documentation for foreign exchange realisation or import support for the Indian buyer; the bill-to-ship-to concept applies domestically and does not convert the supply into an export. Discussion-Forum GST Mon, 09 May 2022 13:56:24 +0530 https://www.taxtmi.com/forum/issue?id=117950