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
24 Oct 2017 
3 Replies 
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Deemed export concessions: concessional GST treatment requires strict procedural compliance by supplier and exporting recipient.
Deemed export supplies are taxable and cannot be supplied without payment of GST; suppliers may seek refund or concessional treatment where the recipient does not avail input tax credit and furnishes an undertaking. Concessional treatment for supplies to a registered recipient who will export is available only if the supplier and recipient satisfy prescribed conditions on invoicing, movement of goods, export within the stipulated period, export documentation, recipient registration with an export body, and furnishing copies of orders and shipping documents to the supplier's tax officer. Noncompliance by the recipient with these conditions disqualifies the supplier from the concession. (AI Summary)
Deemed export supplies are taxable and cannot be supplied without payment of GST; suppliers may seek refund or concessional treatment where the recipient does not avail input tax credit and furnishes an undertaking. Concessional treatment for supplies to a registered recipient who will export is available only if the supplier and recipient satisfy prescribed conditions on invoicing, movement of goods, export within the stipulated period, export documentation, recipient registration with an export body, and furnishing copies of orders and shipping documents to the supplier's tax officer. Noncompliance by the recipient with these conditions disqualifies the supplier from the concession. (AI Summary)