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(Querist)
11 July 2019 Dear Expert,

Is GST is liable on " Free of cost" material exported out of India , if yes than please mention the section ad rule.
Also how will present the same in GSTR1.
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Rajesh Kumar

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Rajesh Kumar (Expert)
12 July 2019 No GST is payable on free supply- whether it is exported or otherwise. You need to examine ITC reversal issue.

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