Question7:
1. In case of B2C supplies, say, a saree/ring amounting Rs. 80,000 has been sold to a unregistered buyer. Now that saree/ring has to be transported by the buyer. In such a case, what shall be the responsibility of seller w.r.t. generation of E-way bill? Should he generate E-way bill? If yes, what should he enter in transporter details as the buyer will move the goods through public transport?
2. Indian registered taxable person (Mr. A) has imported goods from Dubai and sell it to Srilankan Party. Goods have not brought to India, it has been directly shipped from Dubai to Srilanka. But both the transactions, ie. Purchase and Sale have been recorded in the books of Mr. A. Now, both the transaction of sale and purchase are not covered under the definition of export and import respectively. What would be the GST implication on the above
Answer:
1 The liability to raise EWB bill is if the registered person causing the movement of goods in this case goods are moved by the consumer so there is no resposibility of B to raise EWB
2 The goods are not brought to India the transaction is out of the purview of GST . If Mr A is sending material from Dubai to Shrilanka then he is casual taxable person in Dubai
Like we apply the concept of casual taxable person in GST The same concept should apply in this case and accordingly location of supplier as well as receiver is outside India. (REPLY dt. 3/2/2018)