Export of goods without entering the Indian territory Attract IGST: AAR
When export of goods without entering the Indian territory is made it attract IGST. Goods are liable to IGST when they are imported into India and IGST is payable at time of importation of goods into India. Thus, where applicant procured goods from China and supplied them directly to the USA. Or stored them at the warehouse in the Netherlands and sold them to customers in and around the Netherlands. As goods were not imported into India at any point, the applicant would not be liable to GST.