GST Applicable Despite Goods Not Entering India Due to Supply Between Indian Parties: AAR Tamil Nadu

In re Snag & Bag Retail Private Limited (GST AAR Tamil Nadu)

The Authority for Advance Ruling, Tamil Nadu, examined an application filed under Section 97 of the CGST Act, 2017 and the corresponding provisions of the TNGST Act, 2017 by a registered entity engaged in retail, wholesale, and service activities involving overseas vendors and customers located both in India and abroad. The applicant sought advance rulings on multiple questions relating to classification of goods or services with applicable HSN/SAC and GST rates, categorisation of its business model, determination of

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