https://www.taxtmi.com/article/detailed?id=16079 Under GST, a transaction is not treated as an export of goods merely because the goods ultimately leave India; the relevant inquiry is whether the particular supply directly occasions the movement of goods outside India. The distinction between a supply made with an export intention and a supply in the course of export turns on legal causation, privity of contract, and the contractual structure of the transaction, rather than on the commercial end result or the final destination of the goods. Where the supplier contracts only with an Indian intermediary and completes delivery in India, the supply is a domestic supply even if the intermediary separately exports the goods to a foreign buyer. en-us Wed, 25 Mar 2026 09:08:27 +0530 Wed, 25 Mar 2026 09:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16079 Under GST, a transaction is not treated as an export of goods merely because the goods ultimately leave India; the relevant inquiry is whether the particular supply directly occasions the movement of goods outside India. The distinction between a supply made with an export intention and a supply in the course of export turns on legal causation, privity of contract, and the contractual structure of the transaction, rather than on the commercial end result or the final destination of the goods. Where the supplier contracts only with an Indian intermediary and completes delivery in India, the supply is a domestic supply even if the intermediary separately exports the goods to a foreign buyer. Articles Goods and Services Tax - GST Wed, 25 Mar 2026 09:08:27 +0530 https://www.taxtmi.com/article/detailed?id=16079