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    <title>Refund of gst on courier charges</title>
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    <description>GST charged on courier/shipping for exported goods may be claimed as Input Tax Credit and utilised against outward liability, or refunded through the export refund mechanism, subject to compliance with export documentation and GST return obligations-notably filing the shipping bill, uploading the EGM, and filing GSTR-1 and GSTR-3B-and following the procedures in Board Circular No.125/44/2019 GST and Circular No.135/05/2020 GST.</description>
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      <description>GST charged on courier/shipping for exported goods may be claimed as Input Tax Credit and utilised against outward liability, or refunded through the export refund mechanism, subject to compliance with export documentation and GST return obligations-notably filing the shipping bill, uploading the EGM, and filing GSTR-1 and GSTR-3B-and following the procedures in Board Circular No.125/44/2019 GST and Circular No.135/05/2020 GST.</description>
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      <law>GST</law>
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