Q. 445 I purchase goods from Europe and sell the same goods to customer in Bangladesh. The bill while purchasing the goods is generated in my name with the shipping address of bangladesh customer. So the goods are directly shipped from Europe to bangladesh. These goods never enter the territory of India. When i am selling these goods in Bangladesh will this be considered as export of goods. What will be the GST implication of this import and export ?

Ans. In terms of schedule III, supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India is neither treated as a supply of goods nor a supply of services. In the above case, GST is not applicable.

Q. 444 Like income tax certificate u/s 281 where department gives no due certificate, how to apply the same under GST act? Which is the form and procedure for the same?

Ans. You are required to coordinate with tax authorities for issuance of no due certificate.

Q. 443 Frappe powder hsn code and gst rate of tax ?

Ans. You may use HSN code 2106, chargeable at the rate of 18%.