TaxTMI 
TaxTMI 
Export of Service
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....xport of Service<br> Query (Issue) Started By: - Kaustubh Karandikar Dated:- 24-9-2019 Last Reply Date:- 24-9-2019 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>XYZ had exported equipments e....
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....arlier which needs Quality Certification from a recognized agency in India. XYZ got done the technical audit and certification of the equipment before exporting the same. The charges incurred for this....
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.... certification was recovered from the foreign customer.Is XYZ liable to pay GST on the amount recovered? Reply By Shilpi Jain: The Reply: It would be added in the value of the exports in terms of se....
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....ction 15 as it is incidental expenses incurred for making the supply. Hence a debit note can be issued and disclosed as a zero rated supply of goods. Reply By Ganeshan Kalyani: The Reply: Yes, as pe....
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....r sec 15(2)(c) incidental expense will form part of the value of supply. Sec 15(2)(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and a....
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....ny amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;<br> Discussion Forum - Know....
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....ledge Sharing ....