Case Laws, Case Study

DCW Ltd. {AUTHORITY FOR ADVANCE RULINGS, TAMILNADU}

DCW Ltd. {AUTHORITY FOR ADVANCE RULINGS, TAMILNADU} :Date of Order : 28-03-2024simplified explanation of the ruling by the Authority for Advance Rulings (AAR) Tamil Nadu regarding GST liability on export freight in FOB (Free on Board) exports:Background: Assessee: DCW Ltd., exporter of chemical products. Issue: DCW Ltd. sought an advance ruling on the GST liability related to export freight in FOB exports.  Key Points of the Case: FOB Exports: In FOB exports, the responsibility of the exporter ends once the goods are delivered on...

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