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    <title>Value for Exports under LUT</title>
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    <description>Supplier under LUT issues a GST tax invoice showing only goods value while the commercial invoice includes air freight; the shipping bill (FOB) matches the tax invoice. The core question is whether freight included on the commercial invoice must also be shown on the GST tax invoice to align invoice and shipping bill values and comply with export valuation and invoicing requirements.</description>
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      <law>GST</law>
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