TaxTMI 
TaxTMI 
Any notification / Cirucular issued by the Central Government
Export tax to be @ 0.1 %
19 Oct 2017 
4 Replies 
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Zero rated supply: supplies to SEZs fall under zero-rated framework, distinct from export-only notifications.
Applicability of export notifications depends on the distinction between exports and zero rated supplies: exports are movements of goods or services outside India, whereas zero rated supply expressly includes exports and supplies to Special Economic Zone developers or units; goods cleared to SEZs are movements treated as export for transit, but fiscal treatment follows the zero-rated supply framework. Merchant exporters seeking concessional GST must follow invoice, movement, aggregation and post-export documentation requirements and satisfy conditions including export within ninety days and registration with a designated export body. (AI Summary)
Applicability of export notifications depends on the distinction between exports and zero rated supplies: exports are movements of goods or services outside India, whereas zero rated supply expressly includes exports and supplies to Special Economic Zone developers or units; goods cleared to SEZs are movements treated as export for transit, but fiscal treatment follows the zero-rated supply framework. Merchant exporters seeking concessional GST must follow invoice, movement, aggregation and post-export documentation requirements and satisfy conditions including export within ninety days and registration with a designated export body. (AI Summary)