TaxTMI 
TaxTMI 
Can anyone please elaborate the GST provision in respect of FOC supply under export of goods and services.
FOC Supply under GST
18 Mar 2021 
3 Replies 
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Free of charge supply under export requires reversing input tax credit and obtaining GR waiver with destruction certificate.
FOC supply under export requires proportionate reversal of input tax credit and obtaining a GR Waiver from the authorized dealer bank; exporters must ensure free samples do not exceed the regulatory threshold and must submit a foreign recipient's certificate confirming destruction of the goods and non return to India for closure of the GR Waiver. (AI Summary)
FOC supply under export requires proportionate reversal of input tax credit and obtaining a GR Waiver from the authorized dealer bank; exporters must ensure free samples do not exceed the regulatory threshold and must submit a foreign recipient's certificate confirming destruction of the goods and non return to India for closure of the GR Waiver. (AI Summary)