https://www.taxtmi.com/forum/issue?id=115015 Whether GST is payable on certification charges invoiced to an overseas purchaser for a post shipment certificate accompanying exported goods. XYZ India secures a certified Form AI from the Export Inspection Council India, charges the certification fee separately on the export invoice, and the foreign buyer receives an import duty concession upon presentation of that Form. The operative issue is whether that certification charge is an independent supply or ancillary to the goods and the appropriate GST treatment when billed to the foreign buyer. en-us Tue, 28 May 2019 16:01:39 +0530 Thu, 23 Jan 2025 15:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115015 Whether GST is payable on certification charges invoiced to an overseas purchaser for a post shipment certificate accompanying exported goods. XYZ India secures a certified Form AI from the Export Inspection Council India, charges the certification fee separately on the export invoice, and the foreign buyer receives an import duty concession upon presentation of that Form. The operative issue is whether that certification charge is an independent supply or ancillary to the goods and the appropriate GST treatment when billed to the foreign buyer. Discussion-Forum GST Tue, 28 May 2019 16:01:39 +0530 https://www.taxtmi.com/forum/issue?id=115015