https://www.taxtmi.com/caselaws?id=788537 On DDP export supplies, reimbursed costs incurred until delivery, including ocean freight, insurance, foreign import duties and delivery charges, form part of the transaction value for IGST purposes under Section 15 of the CGST Act read with Section 20 of the IGST Act. Where the supplier bears the costs and risks up to destination and the expenses are not shown to be pure agent reimbursements, they are includible in the taxable value of the export supply. The ruling also notes that the refund question was not examined because it fell outside the advance ruling scope. en-us Fri, 06 Feb 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788537 On DDP export supplies, reimbursed costs incurred until delivery, including ocean freight, insurance, foreign import duties and delivery charges, form part of the transaction value for IGST purposes under Section 15 of the CGST Act read with Section 20 of the IGST Act. Where the supplier bears the costs and risks up to destination and the expenses are not shown to be pure agent reimbursements, they are includible in the taxable value of the export supply. The ruling also notes that the refund question was not examined because it fell outside the advance ruling scope. Case-Laws GST Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788537