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    <description>Query concerns reporting and valuation in GST returns for goods exported on a free of cost basis to a related party. The record contains a single reply asking whether a value was declared in the shipping bill, indicating the shipping bill value is the operative figure to consider for reporting such exports in the GST return.</description>
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      <description>Query concerns reporting and valuation in GST returns for goods exported on a free of cost basis to a related party. The record contains a single reply asking whether a value was declared in the shipping bill, indicating the shipping bill value is the operative figure to consider for reporting such exports in the GST return.</description>
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