No GST for Applicant on Direct Shipments from China to USA or Goods Stored in Netherlands Warehouse.

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Full Text of the Document

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....Levy of GST IGST - high sea sale - supply from one country to another country without bringing the goods into India - The applicant is neither liable to GST on the sale of goods procured from China and directly supplied to USA nor on the sale of goods stored in the warehouse in Netherlands, after being procured from China - AAR....