https://www.taxtmi.com/forum/issue?id=113756 Goods produced under Contract Manufacturing and moved within India but invoiced to an overseas buyer are taxable within India; invoicing to a foreign recipient and receipt in convertible foreign exchange do not convert the transaction into an export. Tax treatment depends on territorial movement: CGST+SGST apply for intra state supplies and IGST for inter state supplies. Export is defined as taking goods out of India; deemed export treatment and relief under the Foreign Trade Policy may be relevant only if subsequent export occurs and documentary and procedural conditions are satisfied. en-us Sat, 19 May 2018 13:22:21 +0530 Thu, 23 Jan 2025 15:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113756 Goods produced under Contract Manufacturing and moved within India but invoiced to an overseas buyer are taxable within India; invoicing to a foreign recipient and receipt in convertible foreign exchange do not convert the transaction into an export. Tax treatment depends on territorial movement: CGST+SGST apply for intra state supplies and IGST for inter state supplies. Export is defined as taking goods out of India; deemed export treatment and relief under the Foreign Trade Policy may be relevant only if subsequent export occurs and documentary and procedural conditions are satisfied. Discussion-Forum FEMA Sat, 19 May 2018 13:22:21 +0530 https://www.taxtmi.com/forum/issue?id=113756