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    <title>Frieght and insurance to be included as composite supply</title>
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    <description>Freight and insurance incidental to exported goods, when included in the invoice price, may be treated as a composite supply with the goods as the principal supply, permitting application of the same HSN classification and GST rate to the entire invoice value; IGST paid on the total invoice, including freight and insurance, is refundable under the IGST payment route subject to compliance with statutory refund conditions and required export documentation.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=120016</link>
      <description>Freight and insurance incidental to exported goods, when included in the invoice price, may be treated as a composite supply with the goods as the principal supply, permitting application of the same HSN classification and GST rate to the entire invoice value; IGST paid on the total invoice, including freight and insurance, is refundable under the IGST payment route subject to compliance with statutory refund conditions and required export documentation.</description>
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      <law>GST</law>
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