Determine which of the following is inter-State supply or intra-State supply, and state whether CGST/SGST/IGST will apply: (with reasons) Export of garments from Bengaluru to Sweden.
CS Executive · Tax Laws · PYQS · December 2018
Determine which of the following is inter-State supply or intra-State supply, and state whether CGST/SGST/IGST will apply: (with reasons) Export of garments from Bengaluru to Sweden.
Answer & Explanation:
As per section 7(5) of IGST Act, 2017, supply of goods or services to a place outside India shall be treated as inter-state supply. Therefore, export of garments from Bengaluru to Sweden is an inter-state supply of goods. Hence IGST will apply.
Topics: GST Law
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