IGST : Goods are liable to IGST when they are imported into India and IGST is payable at time of importation of goods into India. Thus, where applicant procured goods from China and supplied them directly to USA or stored them at warehouse in Netherlands and sold them to customers in and around Netherlands, as goods were not imported into India at any point, applicant would not be liable to GST
Citation: [2018] 92 taxmann.com 144 (AAR)