https://www.taxtmi.com/forum/issue?id=114848 Whether a transfer pricing adjustment that creates accrued income without any fresh underlying supply or receipt in convertible foreign exchange constitutes a separate taxable supply or an export of services. The conflict centres on Schedule I treatment of supplies without consideration to related parties, the statutory export conditions requiring receipt in convertible foreign exchange and distinct establishment tests, and whether a retrospective TP adjustment is a standalone taxable event or an accounting allocation to an earlier supply. en-us Tue, 09 Apr 2019 17:20:00 +0530 Thu, 23 Jan 2025 15:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114848 Whether a transfer pricing adjustment that creates accrued income without any fresh underlying supply or receipt in convertible foreign exchange constitutes a separate taxable supply or an export of services. The conflict centres on Schedule I treatment of supplies without consideration to related parties, the statutory export conditions requiring receipt in convertible foreign exchange and distinct establishment tests, and whether a retrospective TP adjustment is a standalone taxable event or an accounting allocation to an earlier supply. Discussion-Forum GST Tue, 09 Apr 2019 17:20:00 +0530 https://www.taxtmi.com/forum/issue?id=114848