Sterlite Technologies Ltd ., In re
Date: March 8, 2021
Subject Matter
GST is NOT 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 w.e.f 01.02.2019. AAR ruling modified.
Summary
Ruling o AAR is modified to the extent Advance Ruling dealt with the issue of supply of goods to customer located outside India directly from the vendor’s premises located outside India, by holding that the Integrated Goods and Services T…
The appellant M/s. Sterlite Technologies Limited is inter-alia engaged in the trading of Information Technology Hardware. The appellant procure requisite Hardware from the vendors (located within India or outside India) on payment of applicable duties/ taxes. Such Hardware are sold as per the requirement of the customer on payment of GST, except in case of export. 2. The appellant has propos…