https://www.taxtmi.com/forum/issue?id=113399 Whether transfer of employee identity cards to a branch outside India attracts IGST depends on qualification as an export and compliance with export formalities; exports may be treated as zero-rated supplies only if shipping bills, tax invoicing and realization conditions are met. Practical steps include using courier services to ensure export formalities and considering customs exemptions for printed material under Chapter 49, while the legal relationship between entities affects GST characterisation. en-us Sat, 10 Feb 2018 17:02:13 +0530 Thu, 23 Jan 2025 15:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113399 Whether transfer of employee identity cards to a branch outside India attracts IGST depends on qualification as an export and compliance with export formalities; exports may be treated as zero-rated supplies only if shipping bills, tax invoicing and realization conditions are met. Practical steps include using courier services to ensure export formalities and considering customs exemptions for printed material under Chapter 49, while the legal relationship between entities affects GST characterisation. Discussion-Forum GST Sat, 10 Feb 2018 17:02:13 +0530 https://www.taxtmi.com/forum/issue?id=113399