Question 41

We have one order with foreign company with condition to deliver goods in Indian to third party . original agreement with foreign and payment also receivable from foreign company.
 My query is :

-is GST applicable ?? (we will make invoice to foreign party but goods move in India only ie bill to ship to case)
-is this treated as export?
-If yes than can be claim tax paid on export . (we donot have shipment no bill of export in this case because actual delivery of goods in india .
-If no then there is any way to pass on input to Third party (Indin customer)
 
Answer
Please see the definition of export of goods as per section 2 (5) of IGST Act The same is as follow
SECTION 2 of IGST Act
(5) 'export of goods' with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India;
Place of supply in your case is India so it is not export Accordingly point wise reply is
GST is applicable
no export
same as above
Raise invoice to Indian customer on account of foreign buyer take payment from the Indian buyer on account foreign buyer Or alternatively the foreign buyer may take commission from the Indian for the difference amount which otherwise he was earning in transaction (Reply dt. 28/3/2018)