The additional cost and expenses recovered from buyer which are related to the goods exported without put to use in India as agreed in the purchase order. purchase order. can be treated as export or natural bundle of the
goods exported?
All additional cost expenses recovered from the buyer incidental to the main supply will become part of value of that supply.
Natural bundle or unnatural bundle will only come into play whether the cost and expenses recovered could have been recovered independently.
If the cost and expenses recovered can be supplied independently then we will test whether it was naturally bundles or not. But if they cannot be supplied independently therefore it means they were incidental to the main supply and will become part of value of the main supply.
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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CAclubindia
