No GST on Deemed Import if Goods or Services Exported From Outside India


This post is focused on the issue of GST on Deemed Import of Goods. Recently one reader asked a paid question that his company got an order for a business research report from a USA based client and in order to supply the said research report, he placed the order to an online platform based in China. The Chinese company directly sent the report to the USA based party. The question posed by the reader was :

  1. Whether the order placed with a Chinese company for research report falls under “deemed import” liable to GST?
  2. Whether the supply made to US client is export of goods or services?

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