https://www.taxtmi.com/forum/issue?id=3817 Whether VAT applies where goods are supplied within India but payment is received abroad depends on competing characterisations: one view treats it as a deemed export allowing a commercial invoice to the foreign buyer, delivery to the Indian consignee, invoicing in foreign currency and asserting VAT exemption; the counterview treats it as a local sale because delivery occurs within the State, meaning State VAT applies and deemed export concepts under central excise are inapplicable. en-us Tue, 14 Feb 2012 17:11:08 +0530 Thu, 23 Jan 2025 15:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3817 Whether VAT applies where goods are supplied within India but payment is received abroad depends on competing characterisations: one view treats it as a deemed export allowing a commercial invoice to the foreign buyer, delivery to the Indian consignee, invoicing in foreign currency and asserting VAT exemption; the counterview treats it as a local sale because delivery occurs within the State, meaning State VAT applies and deemed export concepts under central excise are inapplicable. Discussion-Forum VAT / Sales Tax Tue, 14 Feb 2012 17:11:08 +0530 https://www.taxtmi.com/forum/issue?id=3817