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Export of service

This query is : Resolved 

17 July 2019 XYZ exporting the goods without payment of GST under LUT. Testing is carried out on these goods before export. Two separate invoices are prepared, one for export of goods and another for Testing charges recovered from the foreign buyer in relation to goods exported to them and GST not paid on it testing charges recovered. Is GST required to be paid on testing charges recovered? If yes, under which provisions?

18 July 2019 Yes, the same is under the preview of GST. The provision of any other consideration received is applicable.


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