AAR Tamil Nadu Holds All DDP Export Expenses Must Be Included in Transaction Value for IGST Under Section 15 CGST Act
The Authority for Advance Ruling, Tamil Nadu, has clarified that under DDP export terms, all expenses incurred until goods reach the buyer’s destination—including reimbursed costs like ocean freight, insurance, and foreign import duties—must be included in the transaction value for IGST calculation as per Section 15 of the CGST Act. The AAR declined to rule on refund eligibility.
