https://www.taxtmi.com/article/detailed?id=11227 Design, development and procurement of manufacture of customer specified tooling, followed by invoicing and transfer of ownership to an overseas purchaser, constitutes a supply of goods. The supplier performed design work, engaged a third party manufacturer who invoiced the supplier, then invoiced the overseas customer and retained physical possession while transferring ownership; the supplier acted on its own account and did not merely facilitate a supply, so the transaction is not a composite supply. en-us Tue, 21 Mar 2023 09:06:47 +0530 Tue, 21 Mar 2023 09:06:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11227 Design, development and procurement of manufacture of customer specified tooling, followed by invoicing and transfer of ownership to an overseas purchaser, constitutes a supply of goods. The supplier performed design work, engaged a third party manufacturer who invoiced the supplier, then invoiced the overseas customer and retained physical possession while transferring ownership; the supplier acted on its own account and did not merely facilitate a supply, so the transaction is not a composite supply. Articles Goods and Services Tax - GST Tue, 21 Mar 2023 09:06:47 +0530 https://www.taxtmi.com/article/detailed?id=11227