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    <title>REGARDING APPLICABILITY OF GST</title>
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    <description>Whether GST is chargeable on reimbursements from overseas buyers for pattern development where the applicant claims Input Tax Credit on pattern procurement, and whether GST applies to amounts recovered from exporters for cancelled orders after manufacturing activity. The forum reply records that GST is applicable to cancellation reimbursements, while the issue concerning reimbursement of pattern costs remains pending further consideration.</description>
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      <description>Whether GST is chargeable on reimbursements from overseas buyers for pattern development where the applicant claims Input Tax Credit on pattern procurement, and whether GST applies to amounts recovered from exporters for cancelled orders after manufacturing activity. The forum reply records that GST is applicable to cancellation reimbursements, while the issue concerning reimbursement of pattern costs remains pending further consideration.</description>
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      <law>GST</law>
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