https://www.taxtmi.com/caselaws?id=435730 AAR Karnataka ruled on classification of supply involving goods exported by manufacturer to applicant then supplied to overseas customer. The authority held that manufacturer, who files shipping bill and receives bill of lading, is the actual exporter with ownership until goods cross customs frontiers. First transaction between manufacturer and applicant has place of supply outside India under Section 11(b) IGST Act. Second transaction from applicant to overseas customer, occurring entirely outside India, falls under Entry 7 Schedule III CGST Act, treated neither as supply of goods nor services. en-us Mon, 20 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435730 AAR Karnataka ruled on classification of supply involving goods exported by manufacturer to applicant then supplied to overseas customer. The authority held that manufacturer, who files shipping bill and receives bill of lading, is the actual exporter with ownership until goods cross customs frontiers. First transaction between manufacturer and applicant has place of supply outside India under Section 11(b) IGST Act. Second transaction from applicant to overseas customer, occurring entirely outside India, falls under Entry 7 Schedule III CGST Act, treated neither as supply of goods nor services. Case-Laws GST Mon, 20 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435730