A parent company of assessee in Poland was engaged in shipping goods such as spare parts of diary machinery to recipient customer company located in Bangladesh – Whether since supply of goods took place from Poland (which was a non-taxable territory) directly to Bangladesh (which was also a non-taxable territory) without said goods entering into India, such transactions were covered under Entry No. 7 of Schedule III, CGST Act, 2017 in respect of transactions undertaken for period from 1-2-2019 – Held, yes – Whether, therefore, no GST was leviable on such type of transactions which had taken place with effect from 1-2-2019 and onwards – Held, yes – Whether, however, IGST would be applicable on such transaction upto 31-1-2019 – Held, yes
Source: taxmann.com
