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    <title>Moulds And Dies &amp; Export Supplies</title>
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    <description>Reimbursements from a foreign customer for moulds/dies/tools manufactured in India should be treated as consideration for the goods subsequently produced using those moulds and may be regarded as an advance for the items manufactured, thereby forming part of the taxable transaction value; the supplier should include mould cost in the price of supplied goods and check time-of-supply treatment and RBI/FEMA rules for receipt of advances for export supplies.</description>
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      <description>Reimbursements from a foreign customer for moulds/dies/tools manufactured in India should be treated as consideration for the goods subsequently produced using those moulds and may be regarded as an advance for the items manufactured, thereby forming part of the taxable transaction value; the supplier should include mould cost in the price of supplied goods and check time-of-supply treatment and RBI/FEMA rules for receipt of advances for export supplies.</description>
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