FOB value u/r 89(4)(c)

This discussion clarifies the calculation of FOB value for GST refunds, specifically referencing notification 10/22 dated 5/7/2022. While the notification states FOB value from the shipping bill should be used for exports, it doesn't explicitly clarify how to handle adjusted turnover. The consensus suggests using the invoice value for determining adjusted total turnover, noting that the impact on the refund amount is minimal.