Export Value Must Include All DDP Costs for IGST: AAR Tamilnadu

In re Rangasamy Saravankumar (Arjun Knit Wear) (GST AAR Tamilnadu) The Authority for Advance Ruling (AAR), Tamil Nadu, examined an application filed by a registered manufacturer-exporter engaged in export of goods under Delivered Duty Paid (DDP) terms. The applicant sought clarification on two issues: (i) whether reimbursed expenses such as ocean freight, insurance, foreign import duties, delivery charges, and other costs incurred abroad until goods reach the destination should be included in the transaction value for the purpose of payment of IGST on exports, and (ii) whether IGST paid on suc...