https://www.taxtmi.com/forum/issue?id=117196 Rule 96A makes exporters liable to pay applicable IGST with interest if goods are not exported within the prescribed three-month period; this raises the legal question why tax is required on an export transaction that did not materialise and why goods are treated differently from export of services, where tax consequences hinge on realisation of sale proceeds. Administrative replies emphasise revenue protection, legislative policy, the right to make representations, and advise following the "Back to Town" procedure for returned consignments. en-us Sat, 01 May 2021 11:20:19 +0530 Thu, 23 Jan 2025 15:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117196 Rule 96A makes exporters liable to pay applicable IGST with interest if goods are not exported within the prescribed three-month period; this raises the legal question why tax is required on an export transaction that did not materialise and why goods are treated differently from export of services, where tax consequences hinge on realisation of sale proceeds. Administrative replies emphasise revenue protection, legislative policy, the right to make representations, and advise following the "Back to Town" procedure for returned consignments. Discussion-Forum GST Sat, 01 May 2021 11:20:19 +0530 https://www.taxtmi.com/forum/issue?id=117196