TaxTMI 
TaxTMI 
export of goods
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....xport of goods<br> Query (Issue) Started By: - SHARAD ANADA Dated:- 23-4-2019 Last Reply Date:- 24-4-2019 Goods and Services Tax - GST<br>Got 1 Reply<br>GST<br>1) Mr. A of India Export Goods of USD 10....
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....,000/- Without payment of tax to Mr. X of Africa. 2) When Goods reached Africa Mr. X refused to take delivery of the goods. 3) Mr. A of India Issued Credit Note to Mr. X of Africa with condition tha....
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....t Mr. X will born all the cost of freight, port charges at Africa etc. for USD 3000. For this $3000 Mr. A of India will raise Invoice on Mr.s X of Africa. 4)Now Mr. A of India Contacted Mr. P in Afr....
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....ica for selling his goods at Africa port. Mr. 5) P agrees to purchase goods at condition that all the expenses including custom duty of Africa will be born by Mr. A of India. What will be GST implic....
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....ation in such transaction. Reply By KASTURI SETHI: The Reply: Dear Sh. Sharad Anada Ji, 1. The goods in question stand exported. It has no relevance whether exported to consignee X or Y. It is zer....
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....o rated supply. It cannot be denied. 2. The amount of USD 3000 retained by A is in relation to goods exported. Hence it qualifies zero rated supply. 3. The payment made to an other consignee calle....
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....d P on account of Customs duty of Africa does not conform to the parameters of "consideration" and "supply". Hence GST is not payable/applicable.<br> Discussion Forum - Knowledge....
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.... Sharing ....