GST on supply of goods outside India from vendor’s premises located outside India

In re Sterlite Technologies Limited (GST AAAR Gujarat) Whether Merchant trade transaction’ involving goods movement in non-taxable territory liable to IGST Gujarat AAAR held that Merchant trade transaction (MTT) involving movement of goods in non-taxable territory is liable to Integrated Goods and Services Tax, 2017 (IGST Act) which are done before February 01, 2019 and not leviable after this date as Schedule III of the Central Goods and Services Tax Act, 2017 (CGST Act) (i.e., activities or transactions which shall be treated neither as a supply of goods nor a supply of services) was a...