Breaking Amendments Proposed By The Gst Council In Its 28Th Meeting
Applicability of GST on Sale of Goods Located Outside India Background: Under the current framework of the GST laws, there was a possibility of interpretation that, Integrated Goods and Services Tax (‘IGST’) is applicable even on sale of goods located outside India if effected by a supplier located in India. To put this into perspective let’s assume a situation where Jeweler A located in Surat sells a solitaire located in Belgium to Jeweler B located in Belgium....