https://www.taxtmi.com/forum/issue?id=113142 Whether GST applies to debit notes for tooling development when the tool is retained: the advisory view treats the charge as a supply of service and an export of services, not subject to GST if export conditions are met. If characterised as a supply of goods, no export proof exists and CGST+SGST would apply as an intra state outward supply, making the tax a cost because the overseas customer cannot claim ITC. Attempts to split tool cost and development charges may be impermissible and could trigger GST liability. en-us Mon, 04 Dec 2017 16:04:37 +0530 Thu, 23 Jan 2025 15:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113142 Whether GST applies to debit notes for tooling development when the tool is retained: the advisory view treats the charge as a supply of service and an export of services, not subject to GST if export conditions are met. If characterised as a supply of goods, no export proof exists and CGST+SGST would apply as an intra state outward supply, making the tax a cost because the overseas customer cannot claim ITC. Attempts to split tool cost and development charges may be impermissible and could trigger GST liability. Discussion-Forum GST Mon, 04 Dec 2017 16:04:37 +0530 https://www.taxtmi.com/forum/issue?id=113142