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GST Guide for Exporting Commodities on Goods Transport Outside of India

Sections 12(8) and 13(9) of the IGST Act (Budget 2023-24) are missing the words 'before' and 'after', which have consequences for export freight to destinations outside India. As services are intangible, determining the place of provision can be more challenging than determining the place of supply. Consistency in service delivery requires a mechanism for identifying the location of supply. Refer to sections such as 12(8), 12(2), 13(9), and 13(2) of a detailed GST guide for exporting commodities outside of India.

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GST Guide for Exporting Commodities on Goods Transport Outside of India

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  2. Thanks! 0141 - 4072000 B-9, Second Floor, Mahalaxmi Nagar, Behind WTP South Block, Malviya Nagar, Jaipur - 302017(Raj.) info@saginfotech.com https://saginfotech.com/ CREDITS: This presentation template was created by Slidesgo, and includes icons by Flaticon, and infographics & images by Freepik

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