https://www.taxtmi.com/article/detailed?id=1146 Exemption treats the last sale preceding export as "in the course of export" when it occurs after and for the purpose of complying with an export order; three conditions must be met: the sale is for complying with an export agreement, occurs after that agreement, and the same goods sold are exported. Packing materials qualify if purchased to fulfil an export order. Claiming exemption requires a prescribed exporter declaration (Form H); procedural rules for Form C apply mutatis mutandis to Form H, so Form H periodicity depends on state rules and may not be quarterly where state rules are silent. en-us Mon, 21 Feb 2011 21:26:26 +0530 Mon, 21 Feb 2011 21:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1146 Exemption treats the last sale preceding export as "in the course of export" when it occurs after and for the purpose of complying with an export order; three conditions must be met: the sale is for complying with an export agreement, occurs after that agreement, and the same goods sold are exported. Packing materials qualify if purchased to fulfil an export order. Claiming exemption requires a prescribed exporter declaration (Form H); procedural rules for Form C apply mutatis mutandis to Form H, so Form H periodicity depends on state rules and may not be quarterly where state rules are silent. Articles Value Added Tax - VAT and CST Mon, 21 Feb 2011 21:26:26 +0530 https://www.taxtmi.com/article/detailed?id=1146