{"id":75023,"date":"2026-02-17T10:15:23","date_gmt":"2026-02-17T04:45:23","guid":{"rendered":""},"modified":"2026-02-17T10:15:23","modified_gmt":"2026-02-17T04:45:23","slug":"place-of-supply-transactions-between-indian-supplier-and-recipient-constitute-taxable-supply-requiring-gst-registration-even-if-goods-stay-abroad","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75023","title":{"rendered":"Place of supply: transactions between Indian supplier and recipient constitute taxable supply, requiring GST registration even if goods stay abroad."},"content":{"rendered":"<p>Place of supply: transactions between Indian supplier and recipient constitute taxable supply, requiring GST registration even if goods stay abroad.<br \/>Case-Laws<br \/>GST<br \/>Transfer of title on invoicing to an Indian purchaser constitutes a taxable supply of goods between two persons in the taxable territory even though goods are sourced and remain outside India; consequently GST registration and tax payment are required under the governing supply provisions. Paragraph 7 of Schedule III (non-taxa<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96960\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Place of supply: transactions between Indian supplier and recipient constitute taxable supply, requiring GST registration even if goods stay abroad.Case-LawsGSTTransfer of title on invoicing to an Indian purchaser constitutes a taxable supply of goods bet<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75023","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75023","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75023"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75023\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75023"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}