GST Exemption for Foreign Clients Not Applicable in Globe Moving Case

In re Globe Moving and Storage Pvt. Ltd. (GST AAR Karnataka) M/s Globe Moving & Storage Pvt. Ltd. filed an application for an advance ruling regarding the exemption from Goods and Services Tax (GST) on services provided to foreign clients unregistered in India. The company, operating as a Goods Transport Agency (GTA) and providing packing and moving services, assists foreign entities in transporting goods to India, handling customs clearance and related services. The foreign clients, who have no business presence in India, engage Globe Moving for “door-to-door” delivery service...