Tax & GST Compliance

Last updated: 27 April 2026

This page consolidates Motley Exim Co.'s ("MECo") indirect-tax registrations, place-of-supply position, invoicing standards, and the documents we routinely issue to Indian and foreign defence-procurement buyers. It is published in compliance with Section 12(3)(c) of the Companies Act, 2013, and as a courtesy to procurement officers preparing tender documentation, vendor-onboarding files, and customs declarations.

1. Statutory Identifiers

Identifier	Value	Issuing authority / statute
Importer-Exporter Code (IEC)	0599007079	Directorate General of Foreign Trade ("DGFT") under FTDR Act 1992
GSTIN (Delhi)	07AAFFM5045C1ZM	Central Board of Indirect Taxes and Customs ("CBIC") under CGST/SGST/IGST Acts 2017
PAN	AAFFM5045C (embedded in GSTIN)	Income Tax Department under Income-tax Act 1961
Registered office	B-70/56, D.S.I.D.C. Sheds, Lawrence Road, New Delhi 110035, India	Companies Act 2013 §12(3)(c)
Year of incorporation	1999 (operating as Carris Coatings since 1986)	Companies Act 2013
ISO 9001:2015	Active	Independent third-party certification body
DGFT registered exporter	Active	DGFT, Ministry of Commerce & Industry

2. GST Registration and State of Supply

MECo is registered under the Goods and Services Tax regime in the State of Delhi. The State Code "07" appearing as the first two characters of the GSTIN denotes Delhi. Our principal place of business and the location of the supplier under Section 10 of the IGST Act, 2017 is Delhi unless we explicitly notify the buyer of an alternative ship-from location for a particular order.

3. Place-of-Supply Rules We Apply

The applicable indirect tax depends on the place-of-supply ("POS") under the IGST Act, 2017. The matrix we follow:

Buyer location / scenario	POS rule applied	Tax type
Buyer registered in Delhi (intra-State)	IGST §10(1)(a) — termination of movement	CGST 9% + SGST 9% (illustrative; rate depends on HSN)
Buyer registered in another Indian State / UT (inter-State)	IGST §10(1)(a)	IGST 18% (illustrative; rate depends on HSN)
Buyer outside India — direct export of goods	IGST §16(1)(a) — zero-rated supply	0% (under Letter of Undertaking) or paid-and-refunded
Buyer outside India — services such as technical advisory	IGST §13(2) / §13(8) — depending on nature	Zero-rated where conditions met; otherwise IGST 18%
Sale to a Special Economic Zone unit (deemed export)	IGST §16(1)(b)	Zero-rated
Sale to a UN body, foreign diplomatic mission, or specified entity in India	Notification No. 16/2017-IGST as amended	Refund-route to entity

The actual rate applied to a given product on a given invoice is determined by the HSN classification of the product and the prevailing rate notification at the date of supply.

4. Zero-Rated Exports under IGST §16

Defence-export sales by MECo are typically zero-rated under Section 16 of the IGST Act, 2017. We routinely use both routes available under the GST regime:

• Letter of Undertaking ("LUT") route — supply without payment of integrated tax. We file the LUT in Form GST RFD-11 each financial year.
• Pay-and-refund route — supply on payment of integrated tax with subsequent refund under Section 54 of the CGST Act, 2017.

The route used on a given consignment is reflected on the tax invoice and the corresponding shipping bill. Foreign buyers do not pay Indian GST on a zero-rated supply; the price quoted is GST-exclusive.

5. HSN Classification and Rate Cards

We classify each product under the Harmonised System of Nomenclature as adopted by the CBIC in the Customs Tariff. Common defence-textile, paint, and fire-suppression items used by MECo fall typically within HSN chapters 39 (plastics), 56 (nonwoven and twine), 58 (special woven fabrics), 59 (impregnated, coated, covered or laminated textile fabrics), 63 (made-up textile articles), 32 (paints and varnishes), and 38 (miscellaneous chemical products including fire-extinguishing preparations). The specific 8-digit HSN, the rate notification reference, and the rate are stated on every quotation and tax invoice.

6. Invoicing Standards

Tax invoices issued by MECo conform to Rule 46 of the CGST Rules, 2017, and include the following:

• Invoice number and date (sequential, financial-year-prefixed)
• Name, address, and GSTIN of the supplier (MECo, Delhi 07AAFFM5045C1ZM)
• Name, address, and GSTIN/UIN of the recipient (where registered) or "Unregistered" with PIN code
• HSN code per line item, description, quantity, unit, and unit price
• Total taxable value, applicable rate, and amount of CGST/SGST/UTGST/IGST
• Place of supply (mandatory for inter-State and exports)
• Reverse-charge applicability
• Signature or digital signature of the authorised signatory
• For exports: the endorsement "Supply meant for export under Letter of Undertaking without payment of integrated tax" or "Supply meant for export on payment of integrated tax", as the case may be (Rule 46 proviso)
• For e-invoicing (where applicable): IRN (Invoice Reference Number) and QR code generated on the GST Network's Invoice Registration Portal

7. Documents We Provide to Foreign Buyers

For export consignments, MECo's standard document set comprises:

• Commercial Invoice (Incoterms-tagged per Shipping Policy)
• Packing List
• Bill of Lading or Air Waybill
• Certificate of Origin (where applicable)
• Shipping Bill filed at the port of export and duly assessed by Customs
• SCOMET licence copy (where the consignment is licensable; see Export Compliance)
• Bank Realisation Certificate ("BRC") on receipt of remittance
• Test certificates / PDI report as agreed in the contract
• End-Use Certificate (signed by the buyer; the format is provided on request)

8. TDS / Withholding Position

Where a Government department, public-sector undertaking, or notified buyer is required to deduct TDS under Section 51 of the CGST Act, 2017, the TDS amount appears separately on the buyer's GSTR-7 return and credit is reflected in our electronic cash ledger. For income-tax TDS under Sections 194Q / 206C(1H) of the Income-tax Act, 1961, applicability depends on the buyer's turnover; we cooperate with both deduction and collection mechanisms by sharing PAN and GSTIN promptly.

9. Anti-Profiteering and Price-Reduction Notifications

We pass on the benefit of any GST rate reduction or input-tax-credit benefit on existing orders in accordance with Section 171 of the CGST Act, 2017. Where a rate-change notification takes effect after acceptance of an order but before the date of supply, the new rate applies and the price is adjusted accordingly with a clear note on the invoice.

10. Returns and Compliance Cadence

Return / filing	Cadence	Statutory source
GSTR-1 (outward supplies)	Monthly	CGST Act §37 + Rule 59
GSTR-3B (summary + tax payment)	Monthly	CGST Act §39 + Rule 61
GSTR-9 (annual return)	Annual	CGST Act §44
GSTR-9C (reconciliation; if turnover threshold crossed)	Annual	CGST Act §44 + Rule 80
LUT (Form GST RFD-11)	Annual (renewal)	Notification No. 37/2017-CT + Rule 96A
Income-tax return + tax audit (if applicable)	Annual	Income-tax Act 1961 §139, §44AB

11. Verification Channels

Buyers and tender authorities can verify our registrations independently:

• GSTIN search — services.gst.gov.in/services/searchtp
• IEC search — dgft.gov.in → "Search IEC"
• MCA Master-Data — mca.gov.in using PAN AAFFM5045C

If any of the searches above does not return the values published on this page, please write to info@motleyexim.com immediately so we can investigate (registrations may temporarily reflect an old status during a periodic update window). Escalations may be directed to our Grievance Officer Tejasvi Shedha (Business Development Executive) at evolve@motleyexim.com — full process at /grievance-officer/.

12. Contact for Tax Documentation

Tender authorities, finance teams, and auditors who need additional documentation — copies of GST registration certificate, IEC certificate, PAN card, Form 26AS extract, LUT acknowledgment, ISO 9001 certificate, or audited financials — should email info@motleyexim.com with the subject line "Request for tax documentation" and identify the tender or purchase reference. Standard releases are typically issued within two business days.

Statutory references: Companies Act 2013 §12(3)(c); Central Goods and Services Tax Act, 2017 §§ 9, 31, 37, 39, 44, 51, 54, 171; State Goods and Services Tax Act, 2017; Integrated Goods and Services Tax Act, 2017 §§ 10, 13, 16; CGST Rules 2017 r.46, r.59, r.61, r.80, r.96A; Foreign Trade (Development & Regulation) Act, 1992; Customs Act, 1962; Income-tax Act, 1961 §§ 139, 194Q, 206C(1H), 44AB. This page is informational and does not constitute tax advice.