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    <title>SubContracting of Imported Raw Materials outside India</title>
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    <description>A 100% Export Oriented Unit proposes importing raw materials from Germany to be subcontracted in the United States, with semi finished goods returned to India for further processing and export. The response advises keeping the Development Commissioner and customs authorities informed in writing and notes that GST is payable on the first leg of the movement - the import from Germany dispatched to the United States - while implying customs and regulatory coordination is required for payment and documentation arrangements.</description>
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