https://www.taxtmi.com/forum/issue?id=120590 Goods procured from China and shipped directly to Africa, without entering India, constitute supply between non taxable territories and are not taxable supplies; GST on commissions in India has led to accumulated ITC, and statutory refund of such ITC is restricted to zero rated exports supported by export documentation or to inverted duty situations-neither of which is satisfied here, and no domestic taxable supplies exist to consume the credit. en-us Wed, 12 Nov 2025 17:04:54 +0530 Mon, 17 Nov 2025 19:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120590 Goods procured from China and shipped directly to Africa, without entering India, constitute supply between non taxable territories and are not taxable supplies; GST on commissions in India has led to accumulated ITC, and statutory refund of such ITC is restricted to zero rated exports supported by export documentation or to inverted duty situations-neither of which is satisfied here, and no domestic taxable supplies exist to consume the credit. Discussion-Forum GST Wed, 12 Nov 2025 17:04:54 +0530 https://www.taxtmi.com/forum/issue?id=120590