TaxTMI 
TaxTMI 
TaxTMI 
we have manufacturing machinery and supply to customer who is exporting the same (Deem Export)
Whether we have to charge GST full rate or supply without GST.
If without GST what procedure to adopt.
Pl advice.
Deemed Export benefit under Notfication No.47/2017 C.T dated 18.10.17
SURYAKANT MITHBAVKAR
Debate on GST Rate for Export Machinery: Full Rate or 0.05% Concessional Under Notification No. 47/2017? A discussion on deemed export benefits under Notification No. 47/2017 C.T dated 18.10.17, initiated by a user, addresses whether GST should be charged at the full rate or not for machinery supplied for export. Replies clarify that under the CGST Act, 2017, and related notifications, a concessional GST rate of 0.05% applies, subject to specific conditions. These include issuing a tax invoice, exporting goods within 90 days, and providing necessary documentation. The supplier cannot supply goods without GST payment. If dissatisfied, the procedure can be legally challenged. (AI Summary)