Case Law Details
In re Guitar Head Publishing LLP (GST AAR Karnataka)
Whether GST is payable on Guitar Head Books purchased from Amazon Inc.-USA (located outside India) in a context where the Guitar Head Books so purchased are not brought into India?
We invite reference to Schedule III relevant to Section 7 of CGST Act 2017, which specifies certain activities or transactions that shall be treated neither as a supply of goods nor a supply of services. Para 7 of the said schedule stipulates that Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India as neither supply of goods nor supply of services. In the instant case the applicant is involved in supply of books, purchased from Amazon who owned the books, from a place outside India, a non-taxable territory, to another place outside India, a non-taxable territory, without the said goods entering into India. Thus the impugned supply of books by the applicant is neither supply of goods nor supply of services, in terms of schedule II to Section 7 of the CGST Act 2017.
The Guitar Head Books purchased from Amazon Inc.-USA (located outside India) and supplied to the customers located outside India, without bringing into India do not attract any GST, in terms of Schedule III to Section 7 of the CGST Act 2017.
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