https://www.taxtmi.com/forum/issue?id=111964 Tax invoices should be generated and marked 'FOC' for goods removed from the factory, including exports. Domestic free-of-cost supplies of finished goods attract GST considerations, and proportionate input tax credit must be reversed under Section 17(5)(h) for inputs/raw materials used in such disposals. Exports of FOC goods are treated as zero-rated supplies and not subject to GST; one respondent contends supplies without consideration are not liable to GST. en-us Thu, 25 May 2017 08:14:36 +0530 Thu, 23 Jan 2025 15:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111964 Tax invoices should be generated and marked 'FOC' for goods removed from the factory, including exports. Domestic free-of-cost supplies of finished goods attract GST considerations, and proportionate input tax credit must be reversed under Section 17(5)(h) for inputs/raw materials used in such disposals. Exports of FOC goods are treated as zero-rated supplies and not subject to GST; one respondent contends supplies without consideration are not liable to GST. Discussion-Forum GST Thu, 25 May 2017 08:14:36 +0530 https://www.taxtmi.com/forum/issue?id=111964