{"id":288689,"date":"2023-04-06T16:30:42","date_gmt":"2023-04-06T11:00:42","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=288689"},"modified":"2023-04-21T08:16:50","modified_gmt":"2023-04-21T02:46:50","slug":"kaar-supply-of-goods-from-applicant-to-overseas-customer-is-treated-neither-as-supply-of-goods-nor-as-supply-of-services","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/06\/kaar-supply-of-goods-from-applicant-to-overseas-customer-is-treated-neither-as-supply-of-goods-nor-as-supply-of-services\/","title":{"rendered":"Supply of goods to overseas customer is treated neither as \u2018supply of goods\u2019 nor as \u2018supply of services\u2019: Karnataka AAR"},"content":{"rendered":"<p><script type=\"text\/javascript\">\n\u00a0\u00a0\u00a0 document.title = 'Supply of goods overseas is neither goods nor services: Karnataka AAR | SCC Blog'\n\u00a0\u00a0\u00a0 document.querySelector('meta[name=\"description\"]').setAttribute(\"content\", \"Karnataka AAR held that supply of goods overseas from and to non-taxable territories is neither supply of goods nor supply of services as per GST Act.\");\n<\/script><\/p>\n<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\"><b>Authority for Advance Ruling (Karnataka):<\/b> In an application sought for determining the liabilities to pay tax on any goods or services or both which is covered under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534843\" target=\"_blank\" rel=\"noopener\">97(2)(e)<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\" rel=\"noopener\">Central Good and Services Tax Act, 2017<\/a> (&#8216;CGST&#8217;). The two-member bench of Dr. M.P Ravi Prasad and Kiran Reddy T held, that the supply of goods from the applicant to overseas customer is treated neither as &#8216;supply of goods&#8217; nor as &#8216;supply of services&#8217;.<\/p>\n<p><b>Background:<\/b><\/p>\n<p style=\"margin-bottom: 3%;\">The applicant wasengaged in trading of finished goods and also in providing support services to customer located outside India; they intend to enter into a new business transaction, wherein the applicant would be engaged in supplying domestically procured goods to customers outside India.<\/p>\n<p><b>Issue:<\/b><\/p>\n<p style=\"margin-bottom: 3%;\">Whether the supply of goods from the applicant to the overseas customer is taxable under GST as a zero rate of supply or not ?<\/p>\n<p><b>Analysis:<\/b><\/p>\n<p style=\"margin-bottom: 3%;\">The applicant had entered a contractual agreement with the manufacturer who is responsible for the undertaking applicable customs duty compliances, such as documentation for the outbound customs clearance as exporter and filing of bill of landing for the transportation of goods to overseas customer on the direction of applicant. Therefore two invoices were raised in the transaction i.e. one invoiced by manufacturer on applicant and the other by applicant on Overseas customer, consequently in applicant&#8217;s books of account the transaction will be recorded as &#8216;purchase of goods&#8217; and transaction between applicant and the Overseas customer as &#8216;sales of goods&#8217;<\/p>\n<p style=\"margin-bottom: 3%;\">The Authority said that there were two transactions involving the applicant. The first transaction is of supply of goods by the manufacturer to the applicant and the second transaction is of supply of the same goods by the applicant to an overseas customer.<\/p>\n<p>The Authority referred to the term &#8220;exporter&#8221; under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001565549\" target=\"_blank\" rel=\"noopener\">2(20)<\/a> of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002780399\" target=\"_blank\" rel=\"noopener\">Customs Act 1962<\/a>, and said that in relation to any goods an exporter can be:<\/p>\n<ul>\n<li>\n<p>Owner of the goods<\/p>\n<\/li>\n<li>\n<p>Beneficial owner of the goods<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\">Any person holding himself out to be the exporter.<\/p>\n<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3%;\">Further, the Authority referred to the term &#8220;bill of lading&#8221; as defined by United Nation Conference on Trade Development, as a document of title of goods which enables the consignee to take delivery of the goods at their destination or to dispose of them by the endorsement and delivery of the bill of lading. It said that the person claiming &#8220;exporter&#8221; is the owner of the goods , and also the bill of lading is the proof of the title of goods when the goods are handed over to the shipper. Since, the manufacturer files the shipping bill as exporter and also gets the bill of landing issued to him, he is the owner of the good and holds the title till they cross the customs frontiers of India.<\/p>\n<p style=\"margin-bottom: 3%;\">Thus, the manufacturer is he exporter.<\/p>\n<p style=\"margin-bottom: 3%;\">Therefore, in the first transaction of supply of goods by the manufacturer to applicant, the place of supply of good shall be located outside India in terms of Section 11(b) Integrated Goods and Service Tax Act, 2017.<\/p>\n<p style=\"margin-bottom: 3%;\">Further in respect of second transaction involving the supply of the same goods by the applicant to Overseas customer, it was observed that goods are supplied from a location outside India to another location which is also out of India, i.e., the supply of goods from a place in non &#8211; taxable territory to another non- taxable territory without such good entering into India. This transaction will covered under Entry 7 of Schedule III of CGST Act, 2017.<\/p>\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Marubeni India Pvt. Ltd., In re, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/F4oidy67\" target=\"_blank\" rel=\"noopener\">2023 SCC OnLine Kar AAR-GST 6<\/a>, decided on 20-03-23<\/span>]<\/p>\n<hr\/>\n<p>Advocates who appeared in this case :<\/p>\n<p style=\"margin-left: 18pt;\">Represented by: Chartered Accountant Neha Kishori.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p><i>Karnataka AAR said that there were two transactions involving the applicant. The first transaction is of supply of goods by the manufacturer to the applicant and the second transaction is of supply of the same goods by the applicant to an overseas customer.<\/i><\/p>\n","protected":false},"author":67011,"featured_media":288686,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31468,3],"tags":[56562,29698,56561,6241,41929,45188,56560,51309,42453,2621],"class_list":["post-288689","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aar","category-casebriefs","tag-bill-of-landing","tag-cgst","tag-exporter","tag-gst","tag-igst","tag-manufacturer","tag-overseas-customer","tag-supply-of-goods","tag-supply-of-services","tag-Tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Supply of 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or \u201cState Government\u201d for the purpose of applicability of Goods and Services Tax (GST) on printing services provided to it by the Applicant, and whether the 12 percent tax\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 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Karnataka AAR answers","author":"Editor","date":"November 11, 2022","format":false,"excerpt":"\u00a0 \u00a0 Authority for Advanced Ruling (Karnataka): In an application sought for advance ruling, the two-member bench of M.P. Ravi Prasad and T. Kiran Reddy has held that the applicant, though qualifies the definition of being an e-commerce operator, but it is not the person liable for discharge of tax\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":272632,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/30\/authority-for-advance-ruling-supply-of-service-supply-of-goods-karnataka-secondary-education-examinations-board-educational-institutions-printing-stationery-taxable-taxation-legal-research\/","url_meta":{"origin":288689,"position":3},"title":"When does printing of stationery items for exams amounts to &#8216;supply of service&#8217; or &#8216;supply of goods&#8217; to educational institutions? Karnataka Authority for Advance Ruling explains","author":"Editor","date":"August 30, 2022","format":false,"excerpt":"Authority for Advance Ruling, Karnataka: In a case relating to whether printing of stationery items for conduct of examinations would amount to supply of service or supply of goods, the two-member bench of M.P Ravi Prasad (State) and T. Kiran Reddy (Central) has stated that the provisions of Central Goods\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":241908,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/07\/aar-whether-input-tax-credit-can-be-availed-on-distribution-of-promotional-product-done-for-marketing-and-brand-promotion-read-aar-ruling-in-the-matter-of-jockey-speedo\/","url_meta":{"origin":288689,"position":4},"title":"Kar AAR | Whether Input Tax Credit can be availed on distribution of promotional product done for marketing and brand promotion? Read AAR ruling in the matter of Jockey &#038; Speedo","author":"Bhumika Indulia","date":"January 7, 2021","format":false,"excerpt":"Authority for Advance Ruling, GST:\u00a0A Division Bench of Dr Ravi Prasad M.P. (Additional Commissioner of Commercial Taxes) and MashhoodUr Rehman Farooqui (Joint Commissioner of Central Tax) addressed whether the input tax credit can be availed on the distribution of promotional products to distributors\/dealer's showrooms for the purpose of marketing the\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":270266,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/18\/aaar-free-ipl-tickets-supply-of-complimentary-tickets-is-promotion-of-business-attracts-gst\/","url_meta":{"origin":288689,"position":5},"title":"AAAR| Free IPL tickets: Supply of Complimentary tickets is promotion of business; attracts GST","author":"Editor","date":"July 18, 2022","format":false,"excerpt":"\u00a0 \u00a0 Appellate Authority for Advance Ruling, Punjab: Arun Narayan Gupta Chief Commissioner, CGST Commissionerate, and Kamal Kishor Yadav, Commissioner of State Tax held that the distribution of match tickets to related persons for the promotion of business attracts GST. The factual background of the case The appellant entered into\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/288689","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=288689"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/288689\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/288686"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=288689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=288689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=288689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}