AAR : Goods moved from a place located outside taxable territory and delivered outside taxable territory, an 'exempt supply'

Maharashtra AAR holds that supply of goods which are moved from a place located outside taxable territory and are delivered at a place outside taxable territory shall not be liable to tax as per Section 7(5)(a) of IGST Act, 2017; Notes that, pursuant to order received for paints from a customer located in taxable territory, i.e. India to supply goods (i.e. paint) which needs to be delivered to customer’s ship/vessel located outside taxable territory, applicant places b...