Domestic supply treated as local sale; no zero-rating for unregistered non-exporter.

Case-Laws – GST – Highlights – Determination of whether an outward supply of goods procured by the applicant from an Indian company undergoing liquidation can be considered a zero-rated supply under GST, allowing export without payment of tax against a L

Domestic supply treated as local sale; no zero-rating for unregistered non-exporter.
Case-Laws
GST
Determination of whether an outward supply of goods procured by the applicant from an Indian company undergoing liquidation can be considered a zero-rated supply under GST, allowing export without payment of tax against a Letter of Undertaking (LUT). The key points are: The place of supply is within India as the goods are delivered to the applicant's premises in India. The applicant lacks

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =