https://www.taxtmi.com/forum/issue?id=114910 Export of goods qualifies as a zero-rated supply even if the originally named consignee refuses delivery and goods are sold to another purchaser at the port. Amounts retained by the exporter linked to the exported goods, including adjustments effected by credit note, retain the zero-rated character. Payments by the exporter to settle foreign customs or port charges on behalf of the goods do not amount to consideration for a taxable supply and are not subject to GST. en-us Tue, 23 Apr 2019 12:00:24 +0530 Thu, 23 Jan 2025 15:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114910 Export of goods qualifies as a zero-rated supply even if the originally named consignee refuses delivery and goods are sold to another purchaser at the port. Amounts retained by the exporter linked to the exported goods, including adjustments effected by credit note, retain the zero-rated character. Payments by the exporter to settle foreign customs or port charges on behalf of the goods do not amount to consideration for a taxable supply and are not subject to GST. Discussion-Forum GST Tue, 23 Apr 2019 12:00:24 +0530 https://www.taxtmi.com/forum/issue?id=114910