https://www.taxtmi.com/forum/issue?id=113762 A machine manufactured in India and delivered in India but billed to an overseas principal does not qualify as a deemed export under GST because the GST law recognises only four specified categories of deemed export; consequently such a supply is taxable under GST despite FTP treating similar transactions as deemed exports for trade policy purposes. en-us Tue, 22 May 2018 12:53:28 +0530 Thu, 23 Jan 2025 15:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113762 A machine manufactured in India and delivered in India but billed to an overseas principal does not qualify as a deemed export under GST because the GST law recognises only four specified categories of deemed export; consequently such a supply is taxable under GST despite FTP treating similar transactions as deemed exports for trade policy purposes. Discussion-Forum FEMA Tue, 22 May 2018 12:53:28 +0530 https://www.taxtmi.com/forum/issue?id=113762