Total cif value or fob value

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aarya (Querist)
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22 May 2023 we r exporter of goods and we file itc refund without payment of tax , my question is while gst refund application at Computation of Refund to be claimed (Statement 3A) (in INR) section there is two section : Turnover of zero rated , supply of goods and services(1) and Adjusted total turnover (2)
my question is we should mention fob value or cif value at at section 1 & section 2

CA Abhishek Chiraniya

CA Abhishek Chiraniya (Expert)
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22 May 2023 GST Refund can be claimed for FOB Value only.
You should mention FOB value as turnover of Zero rated and
Adjusted Total turnover will include Local sales and actual export sales at which invoice was raised.