SPX Flow Technology India Pvt. Ltd ., In re
Date: November 2, 2021
Subject Matter
No GST on supply of goods from vendor's place located outside India to customer's place also located outside India, after 1.2.2019
Summary
Whether trading in foreign countries by the appellant, wherein the goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India, is leviable to Goods and Services Ta…
The appellant M/s. SPX Flow Technology (India) Pvt. Ltd. is engaged in manufacture of Single and Multi Stage Pumps designed for handling water, Dairy Machine etc. and also carries out trading of such goods. 2. In respect of trading in foreign countries, the appellant has submitted that the trading business is undertaken in the following manner.- (i) The appellant’s parent company M/s. SPX Fl…