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  • International Supplies

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    Madhur Bihani
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    The document summarizes key provisions around international supplies under the Goods and Services Tax (GST) in India. It outlines that the destination principle applies for determining the place of supply for goods and services. It then provides details on various scenarios for determining the place of supply and tax treatment for international supplies of goods and services. These include supplies of goods and services to or from Special Economic Zones, deemed exports, high-sea sales, imports, and supplies involving movement of goods or services across international borders.

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    The document summarizes key provisions around international supplies under the Goods and Services Tax (GST) in India. It outlines that the destination principle applies for determining the place of supply for goods and services. It then provides details on various scenarios for determining the place of supply and tax treatment for international supplies of goods and services. These include supplies of goods and services to or from Special Economic Zones, deemed exports, high-sea sales, imports, and supplies involving movement of goods or services across international borders.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    6 views9 pages

    International Supplies

    Uploaded by

    Madhur Bihani
    The document summarizes key provisions around international supplies under the Goods and Services Tax (GST) in India. It outlines that the destination principle applies for determining the place of supply for goods and services. It then provides details on various scenarios for determining the place of supply and tax treatment for international supplies of goods and services. These include supplies of goods and services to or from Special Economic Zones, deemed exports, high-sea sales, imports, and supplies involving movement of goods or services across international borders.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    of 9

    International Supplies

    Subject of GST
    • Purpose of provision:
    – Common provision
    – ‘Destination’ principle
    • Relation to S.7 and 8
    Goods (S.10 &&11) • Facts about:
    Goods
    Services ‘as’ services
    (S.12 13)
    – Place of supply ‘..shall
    be..’
    – Location of supplier – not
    used
    International Supply – Goods
    • Select PoS (s.11) • Exclusive jurisdiction of
    • Territory of GST Union
    • Taxability of imports: • Zero-rated supplies:
    – Levy ‘at the point’ – Exports from DTA
    – Until ‘the point’ – SEZ-to-SEZ supply
    – Supply before ’the point’ – DTA-to-SEZ supplies
    • High-sea sales • Deemed exports
    • Imports by SEZ • Merchant exports
    • Supply to DTA • Merchanting trade
    International Supply – Services
    • Select PoS (s.13) • Services on goods:
    • Role of forex remittance – Goods made available
    • Supplier or Recipient – Recipient present
    located outside India • Service on immovables
    • Location of recipient is • Services of admission
    place of supply, unless: • Origin-of-supply (3)
    – Location is determined • Transport service
    by other provisions or
    • On-board services
    – Location unknown then
    it is location of supplier • OIDAR
    Thank You

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