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XYZ(India) buying goods from PQR situated in Japan and instructing PQR to supply the goods directly to ABC situated in U.K. without bringing the same to India. The Invoice for the same is issued by XYZ on ABC in foreign currency and also paying in foreign currency to PQR towards purchase of goods. Will this be chargeable to GST for transaction prior to 01.02.19 since the clause in Schedule – III was inserted on that date?

Kaustubh Karandikar Asked question January 27, 2021