IGST Applies to Goods Traded Between Foreign Countries Without Entering India for July 2017 - January 2019 Period.

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Full Text of the Document

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....Scope of Supply - import of goods - trading in foreign countries by the appellant, wherein the goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India - Integrated Goods and Services Tax (IGST) was payable during the period from 01.07.2017 to 31.01.2019 on supply of goods directly from the vendor’s premises (M/s. SPX Poland) located outside India in the non – taxable territory to the customer’s premises (M/s. BRAC, Bangladesh) located at another place outside India in the non-taxable territory, without such goods entering into India. - AAAR....