https://www.taxtmi.com/forum/issue?id=117383 GST liability on separately invoiced design charges hinges on their characterisation: where the charges have nexus with and are integrated into exported goods, they are treated as part of the export and not subject to GST, with the burden of proof on the manufacturer exporter; alternatively, if the design is an independent supply, it may qualify as an export of service to the foreign recipient. en-us Wed, 28 Jul 2021 10:19:30 +0530 Thu, 23 Jan 2025 15:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117383 GST liability on separately invoiced design charges hinges on their characterisation: where the charges have nexus with and are integrated into exported goods, they are treated as part of the export and not subject to GST, with the burden of proof on the manufacturer exporter; alternatively, if the design is an independent supply, it may qualify as an export of service to the foreign recipient. Discussion-Forum GST Wed, 28 Jul 2021 10:19:30 +0530 https://www.taxtmi.com/forum/issue?id=117383