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    <title>Recovery of foreign remittance from merchant exporter</title>
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    <description>The obligation to repatriate or receive export proceeds rests with the merchant exporter, not with the manufacturer or domestic supplier; a manufacturer is not required to recover foreign remittance from the merchant exporter for GST purposes. The document does not address procedural mechanisms for recovery (such as debit notes) or the GST treatment and rates applicable to any such recovery.</description>
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      <description>The obligation to repatriate or receive export proceeds rests with the merchant exporter, not with the manufacturer or domestic supplier; a manufacturer is not required to recover foreign remittance from the merchant exporter for GST purposes. The document does not address procedural mechanisms for recovery (such as debit notes) or the GST treatment and rates applicable to any such recovery.</description>
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