This summary is followed up with DG 1/2014; DG 4/2015 and Amendment 4/2015 on the dropshipment treatments.
Dropshipment treatment arises as the cross border trading involves many alternatives in term of import, export, local, overseas and designated area that give impact on the GST treatment.
This summary is based on the author's understanding of the dropshipment treatment. This document will continue to update when further DG's decisions available and / or specific guidelines issued on this matter.