https://www.taxtmi.com/forum/issue?id=120219 Eligibility of an EOU to treat supplies as exports through other exporters under Para 6.19 of the Handbook of Procedures, 2023, where goods manufactured by the EOU are first delivered to a merchant exporter's premises and thereafter exported by the merchant exporter. The issue turns on whether such movement to the merchant exporter's premises, coupled with receipt of consideration in INR and levy of 0.1% IGST under the relevant notification, can still be regarded as export through another exporter for purposes of NFE computation, or whether the transaction is instead to be treated as a domestic tariff area sale. en-us Wed, 09 Jul 2025 15:27:59 +0530 Thu, 11 Jun 2026 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120219 Eligibility of an EOU to treat supplies as exports through other exporters under Para 6.19 of the Handbook of Procedures, 2023, where goods manufactured by the EOU are first delivered to a merchant exporter's premises and thereafter exported by the merchant exporter. The issue turns on whether such movement to the merchant exporter's premises, coupled with receipt of consideration in INR and levy of 0.1% IGST under the relevant notification, can still be regarded as export through another exporter for purposes of NFE computation, or whether the transaction is instead to be treated as a domestic tariff area sale. Discussion-Forum Customs Wed, 09 Jul 2025 15:27:59 +0530 https://www.taxtmi.com/forum/issue?id=120219