{"id":8060,"date":"2026-02-20T09:19:26","date_gmt":"2026-02-20T03:49:26","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=8060"},"modified":"2026-02-20T09:19:26","modified_gmt":"2026-02-20T03:49:26","slug":"gst-applicable-if-title-transfers-in-india-despite-offshore-delivery-aar","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/gst-applicable-if-title-transfers-in-india-despite-offshore-delivery-aar","title":{"rendered":"GST Applicable if Title Transfers in India Despite Offshore Delivery | AAR"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000416313\/gst-is-applicable-where-title-transfers-in-india-despite-offshore-delivery-schedule-iii-para-7-inapplicable-aar\">In re: Snag &amp; Bag Retail Pvt. Ltd. (2026) 39 Centax 202 (A.A.R.-GST-T.N.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri B. Suseel Kumar<\/strong> &amp; <strong>C. Thiyagarajan<\/strong>, Members<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The applicant, located in India, sought an advance ruling on the applicability of GST to its business model involving the procurement of goods from Spain\/USA and the sale to another Indian entity. The applicant submitted that it purchased goods from overseas vendors at wholesale price and raised an invoice on an Indian entity with marginal profit. Upon receipt of consideration in INR from the Indian buyer, the applicant remitted payment in USD to the overseas vendor. The overseas vendor delivered the goods to a warehouse in the USA, where labelling was undertaken, and thereafter the goods were delivered to the Indian buyer\u2019s Amazon warehouse in the USA for onward sale to customers in the USA. It was contended that the goods never entered India, and there was no foreign currency realization into India. The matter was accordingly placed before the authority for advance ruling (AAR).<\/p>\n<h2><em>AAR Held<\/em><\/h2>\n<p>The AAR held that the applicant raised an invoice on another Indian company and that under the applicant\u2019s business model, transfer of title occurred when the invoice was raised on the Indian buyer. It was held that the transaction between the applicant and the Indian buyer constituted a \u2018supply of goods\u2019 between two persons located in the taxable territory, even though the physical movement of goods occurred outside India. The authority interpreted para 7 of schedule III to apply only to cases where the supply of goods takes place from a place in non-taxable territory to another place in non-taxable territory, and not where the supplier and recipient are both located in India. Applying section 9 read with section 22 of the CGST Act and the Tamil Nadu GST Act, the authority concluded that since the supply was between two persons in India, GST was leviable and registration and payment of tax under GST were mandatory.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: In re: Snag &amp; Bag Retail Pvt. Ltd. (2026) 39&hellip;<\/p>\n","protected":false},"author":19,"featured_media":8073,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-8060","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Applicable if Title Transfers in India Despite Offshore Delivery | AAR<\/title>\n<meta name=\"description\" content=\"AAR rules GST applies where title transfers between Indian parties even if goods delivered overseas; Schedule III para 7 not applicable to such supplies.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/gst-applicable-if-title-transfers-in-india-despite-offshore-delivery-aar\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST Applicable if Title Transfers in India Despite Offshore Delivery | AAR\" \/>\n<meta property=\"og:description\" content=\"AAR rules GST applies where title transfers between Indian parties even if goods delivered overseas; 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