...Dear Sir / Madam, This mail is regarding applicability of GST on Merchant Trade Transaction. We do not import or export any goods in India. It means the goods do not touch Indian territory but directly dispatched to third country. For better understanding we can say, if our supplier is based at Nepal and buyer is based at USA, than supplier will directly ship goods to USA. Means shipping directly from Nepal to USA. Nepal supplier will dispatch product through Nepal post and will send us invoice including shipping cost. After that we will transfer that amount to Nepal supplier. Balance amount will be my profit. I will receive payments through PayPal. What will be the compliance of drop shipping in GST ? Regards Bipul