https://www.taxtmi.com/forum/issue?id=113343 If the manufacturer exports, they may export under bond without duty or export on payment and claim rebate by declaring the transaction value in ARE 1. If the manufacturer supplies domestically to the Indian affiliate, the supply attracts GST assessed on the transaction value at the time of supply; after export by the affiliate the supplier may claim rebate with a disclaimer certificate from that affiliate. en-us Wed, 24 Jan 2018 16:16:28 +0530 Thu, 23 Jan 2025 15:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113343 If the manufacturer exports, they may export under bond without duty or export on payment and claim rebate by declaring the transaction value in ARE 1. If the manufacturer supplies domestically to the Indian affiliate, the supply attracts GST assessed on the transaction value at the time of supply; after export by the affiliate the supplier may claim rebate with a disclaimer certificate from that affiliate. Discussion-Forum Central Excise Wed, 24 Jan 2018 16:16:28 +0530 https://www.taxtmi.com/forum/issue?id=113343