The Guitar Head Books purchased from Amazon Inc.-USA (located outside India) and supplied to the customers located outside India, without bringing into India do not attract any GST, in terms of Schedule III to Section 7 of the CGST Act 2017.
Authority for Advance Ruling — GST on Head Books purchased from Amazon Inc – The applicant is engaged in the business of selling guitar training books in United States of America, United Kingdom & Canada through their Website. They send soft copy of the book to the printer located in USA, who in turn prints it and Ships to the customer. The Applicant is having an agreement with Amazon Inc. The Applicant sought advance ruling as to whether GST is payable on Guitar Head Books purchased from Amazon Inc.-USA (located outside India) in a context where the Guitar Head Books so purchased are not brought into India. The authority observed that books purchased from Amazon, from a place outside India, a non-taxable territory, to another place outside India, a non-taxable territory, without the said goods entering into India, is neither supply of goods nor supply of services, in terms of Schedule II to Section 7 of the Act 2017.
Held that:- The Hon’ble Authority for Advance Ruling held that the Guitar Head Books purchased from Amazon Inc.-USA (located outside India) and supplied to the customers located outside India, without bringing into India do not attract any GST, in terms of Schedule III to Section 7 of the CGST Act 2017.
The Guitar Head Books purchased from Amazon Inc.-USA (located outside India) and supplied to the customers located outside India, without bringing into India do not attract any GST, in terms of Schedule III to Section 7 of the CGST Act 2017.
Authority for Advance Ruling — GST on Head Books purchased from Amazon Inc – The applicant is engaged in the business of selling guitar training books in United States of America, United Kingdom & Canada through their Website. They send soft copy of the book to the printer located in USA, who in turn prints it and Ships to the customer. The Applicant is having an agreement with Amazon Inc. The Applicant sought advance ruling as to whether GST is payable on Guitar Head Books purchased from Amazon Inc.-USA (located outside India) in a context where the Guitar Head Books so purchased are not brought into India. The authority observed that books purchased from Amazon, from a place outside India, a non-taxable territory, to another place outside India, a non-taxable territory, without the said goods entering into India, is neither supply of goods nor supply of services, in terms of Schedule II to Section 7 of the Act 2017.
Held that:- The Hon’ble Authority for Advance Ruling held that the Guitar Head Books purchased from Amazon Inc.-USA (located outside India) and supplied to the customers located outside India, without bringing into India do not attract any GST, in terms of Schedule III to Section 7 of the CGST Act 2017.