our final goods are only for export purpose. we had imported raw material and capital goods under advance licences and EPCG licences respectively. we are exporting finished goods in zero tax. there is some finished goods and spares need to go other country under FOC as testing purpose, so how should we show this in our GSTR1?
04 July 2019
The goods required to be sent for testing shall be exported and re-imported under relevant Custom provisions. For GST purposes, it is export and import.
CAclubindia
