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    <title>GST to Overseas Customer</title>
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    <description>IGST is applicable on invoiced tooling cost recovery where tooling is developed to an overseas customer&#039;s specification, samples are approved, the supplier invoices the overseas customer, and the tool is retained by the supplier for further manufacture; the view relies on analogy to an advance ruling in Behr Hella Thermocontrol treating such transactions as subject to IGST.</description>
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