https://www.taxtmi.com/forum/issue?id=112369 The supplier asked whether paid exported samples with high development costs but low material cost must carry GST at the applicable high rate on the invoice when the consignment value is below the sample threshold and whether export/shipping documentation is needed to claim relief. The reply states that IGST refund applies to tax paid on purchases (inputs) used in the exported samples and that such refunds relate to input tax, not the seller's sales price, further indicating that GST is not levied on export sales and procedural export documentation enables input tax refund claims. en-us Mon, 17 Jul 2017 13:49:35 +0530 Thu, 23 Jan 2025 15:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112369 The supplier asked whether paid exported samples with high development costs but low material cost must carry GST at the applicable high rate on the invoice when the consignment value is below the sample threshold and whether export/shipping documentation is needed to claim relief. The reply states that IGST refund applies to tax paid on purchases (inputs) used in the exported samples and that such refunds relate to input tax, not the seller's sales price, further indicating that GST is not levied on export sales and procedural export documentation enables input tax refund claims. Discussion-Forum GST Mon, 17 Jul 2017 13:49:35 +0530 https://www.taxtmi.com/forum/issue?id=112369