B, a supplier registered in Chennai (Tamil Nadu) procures goods from China and directly supplies the same to a customer in UAE without bringing to India. With reference to the provisions of GST law examine whether the su

The transaction undertaken by Mr. B is neither import nor export of goods in terms of Customs Act, 1962. However, it is an inter-state supply in terms of provision of section 7(5)(a) of IGST Act, 2017, which provides that when the supplier is located in India and the place of supply is outside India, supply of goods or services or both shall be treated to be a supply of goods or services or both in the course of inter-state trade.