Gift rules applicability to non-citizens

I am on a work visa in the US and for tax purposes an US person.

 

I generally send money to India to my NRI account and from there give to my parents.

 

I know that there a fixed amount per yer per person above which gift tax kicks in.

 

For my situation where I am sending money to my own account in India and then forward it to my parents, does this activity fall under US gift tax or Indian gift tax?

 

Is there a recommended way to handle these transactions with regards to US gift tax?