GST on Supplies outside India on direction of Indian Customer

By | February 15, 2019
(Last Updated On: February 15, 2019)

GST on Supplies Purchased and Sold outside India on direction of Indian Customer ?

In case of domestic company supplying gift items, the orders are received from Indian customers for supplying gifts to their relatives residing abroad (Outside India). Payment is received in Indian currency.

 The company has tie ups with suppliers abroad. The goods are purchased and supplied abroad (Outside India).

Since in this case as Recipient is Indian customer which is not registered and not having any business what is the place of supply and GST liability thereon?

My Opinion: It is presumed that Indian customer has received the goods and GST will apply.

[ Refer section 10(1)(b) of IGST Act. ]

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