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    <description>Gain on foreign exchange transactions does not form part of the taxable value of an export supply because supply value is fixed when the supply is made and the tax invoice is generated; subsequent forex fluctuations do not alter the invoiced value and are excluded from export supply valuation for GST purposes.</description>
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      <description>Gain on foreign exchange transactions does not form part of the taxable value of an export supply because supply value is fixed when the supply is made and the tax invoice is generated; subsequent forex fluctuations do not alter the invoiced value and are excluded from export supply valuation for GST purposes.</description>
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