https://www.taxtmi.com/forum/issue?id=118633 The experts conclude there is no statutory basis under GST or Customs law to tax the difference between FOB and CIF export values; CIF constitutes the exporter's price to the destination and is part of export consideration, and any audit objection must be supported by a specific circular or notice to be sustainable. en-us Mon, 10 Jul 2023 11:43:19 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118633 The experts conclude there is no statutory basis under GST or Customs law to tax the difference between FOB and CIF export values; CIF constitutes the exporter's price to the destination and is part of export consideration, and any audit objection must be supported by a specific circular or notice to be sustainable. Discussion-Forum GST Mon, 10 Jul 2023 11:43:19 +0530 https://www.taxtmi.com/forum/issue?id=118633