https://www.taxtmi.com/forum/issue?id=112247 Exports may be effected under bond or letter of undertaking without payment of IGST; supplies can follow a bill-to-ship-to model where the merchant is the domestic buyer and the overseas consignee is the exporter. Practically, the manufacturer may issue a zero-rated GST invoice to the merchant exporter stating the supply is meant for export without payment of IGST, and factory stuffing at the manufacturer's premises is indicated as permissible for direct export by the merchant exporter. en-us Mon, 03 Jul 2017 16:38:40 +0530 Thu, 23 Jan 2025 15:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112247 Exports may be effected under bond or letter of undertaking without payment of IGST; supplies can follow a bill-to-ship-to model where the merchant is the domestic buyer and the overseas consignee is the exporter. Practically, the manufacturer may issue a zero-rated GST invoice to the merchant exporter stating the supply is meant for export without payment of IGST, and factory stuffing at the manufacturer's premises is indicated as permissible for direct export by the merchant exporter. Discussion-Forum GST Mon, 03 Jul 2017 16:38:40 +0530 https://www.taxtmi.com/forum/issue?id=112247