INA Bearing India Private Limited ., In re
Date: July 9, 2018
Subject Matter
GST is not applicable on the sale of goods from outside India to a place outside India
Summary
Applicant is engaged in supply of bearings and tools.The tools which are required for manufacturing are developed outside India by Schaeffer Germany. Once the tools are developed, Schaeffer Germany raise an invoice on applicant at Pune and as corolla…
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by INA Bearing India Private Limited, the applicant, seeking an advance ruling in respect of the following question. a) Whether the sale of goods, which are located outside I…