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Freight and insurance on exports

This query is : Resolved 

27 June 2019 XYZ supplying goods for export on payment of GST and then claiming refund of the GST paid. XYZ also recovering Freight and Insurance from the foreign customer. Is XYZ required to show such freight and insurance in the Tax Invoice and charge GST on it?

28 June 2019 FOB value of export should cover these charges recovered from the foreign buyers.



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