AAR: IGST applicable on goods directly shipped to overseas customer from vendor's premises outside India

Gujarat AAR rules on taxability of ‘Merchant Trade Transaction’ (MTT), holds that GST is payable on goods sold to customer located outside India where goods are shipped directly from the vendor’s premises (located outside India) to the customer’s premises; However, GST is not payable on goods procured from vendor located outside India, where the goods so purchased are not brought into India; Notes that applicant entered into a MTT for supply of IT hardware wherei...