Interpretation of term ‘Exporter’ under GST law in Bill-to-Ship-to model

Interpretation of term ‘Exporter’ under GST law in Bill-to-Ship-to model

NITYA Tax Associates NITYA Tax Associates

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发布日期: 2023年6月9日
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CA Heet Shah

GST Compliance & Litigation: Assessment, Audit, Scrutiny, and Investigations Transaction Advisory for International Business FEMA Provisions & Income Tax Implications Indirect Taxation: FTP and Customs Regulations

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The author has provided a concise and well-crafted summary of advance ruling for Maribeni India private limited. However, it must be noted that the concern raised for merchant exporters is not necessarily correlated with the particular ruling presented, and therefore cannot be interpreted as designating the merchant exporter as an intermediary. It is essential to acknowledge that the ruling is based on a principal-to-principal transaction, wherein the Indian manufacturer is identified as the exporter rather than the applicant. Despite the applicant's recognition of the shift in contractual liability, this aspect remains disregarded by the ruling.

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