https://www.taxtmi.com/forum/issue?id=117245 GST liability on a forfeited advance depends on characterisation and export status: if treated as liquidated damages constituting an export of service to a non resident, it may be zero rated (and covered by LUT); absent zero rating or LUT, GST is payable with refund routes available. If goods have not left India or the service is integrally linked to domestic goods, the forfeiture is not an export and attracts GST. Related party status was not treated as determinative; procedural rules like Schedule II classification and back to town compliance may apply. en-us Wed, 26 May 2021 19:40:39 +0530 Thu, 23 Jan 2025 15:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117245 GST liability on a forfeited advance depends on characterisation and export status: if treated as liquidated damages constituting an export of service to a non resident, it may be zero rated (and covered by LUT); absent zero rating or LUT, GST is payable with refund routes available. If goods have not left India or the service is integrally linked to domestic goods, the forfeiture is not an export and attracts GST. Related party status was not treated as determinative; procedural rules like Schedule II classification and back to town compliance may apply. Discussion-Forum GST Wed, 26 May 2021 19:40:39 +0530 https://www.taxtmi.com/forum/issue?id=117245