Rangasamy Saravankumar (Arjun Knit Wear) ., In re
Date: February 5, 2026
Subject Matter
Delivered Duty Paid (DDP) Export Expenses Incurred Until Destination Must Be Included in Transaction Value for IGST
Summary
The Authority for Advance Ruling held that all expenses incurred under Delivered Duty Paid (DDP) terms until goods reach the buyer's destination, including reimbursed expenses like ocean freight and import duties, are liable to be included in the tra…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-Section (1) of Section 100 of CGST Act 2017 / TNGST Act 2017, within 30 days from the date on which the ruling sought to be appealed is communicated. 2. In terms of Section 103(1) of t…