A cross-border exchange is fundamentally any exchange of property, products, or administrations between people or business substances who live in different jurisdictions. The exchange itself might be something as basic as purchasing gadgets over the web from China or as complex as a multi-level business transaction in another nation with complex structures and agreements. These transactions may attract GST or not depending on the nature of business. For example, freight charges, use of intermediary service providers, or conducting business abroad are all factors to consider for GST.