https://www.taxtmi.com/forum/issue?id=115537 Second-hand dealers may export used goods if the buyer accepts them. Where tax is paid on export, the exporter can claim a refund. Although the margin scheme sets taxable value as the difference between selling and purchase price for dealers who have not availed input tax credit, it poses practical issues for exports because it requires disclosing purchase price. For export taxation, the transaction value shown on the export invoice is advised as the basis for tax payment rather than applying the margin scheme. en-us Wed, 16 Oct 2019 17:37:05 +0530 Thu, 23 Jan 2025 15:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115537 Second-hand dealers may export used goods if the buyer accepts them. Where tax is paid on export, the exporter can claim a refund. Although the margin scheme sets taxable value as the difference between selling and purchase price for dealers who have not availed input tax credit, it poses practical issues for exports because it requires disclosing purchase price. For export taxation, the transaction value shown on the export invoice is advised as the basis for tax payment rather than applying the margin scheme. Discussion-Forum GST Wed, 16 Oct 2019 17:37:05 +0530 https://www.taxtmi.com/forum/issue?id=115537