GST @0.1% for third party export

[Brajesh Sinha]

If a registered recipient(third party exporter) is not registered with Export Promotion Council/ or freshly applied for, is he entitled for invoicing @0.1% from his supplier? (Ref.: notification no. 40/2017 -Central Tax (Rate)) ?

[Ganeshan Kalyani]

The Notification states that reduced rate is applicable only when all the conditions mentioned in the notification is satisfied. So in my view, you will have to charge GST at regular rate.

[Brajesh Sinha]

Thanks Mr. Kalyani for your response.

[danish memon]

WHAT IF MERCHANT EXPORTER FAILS TO EXPORT GOODS WITHIN 90 DAYS IS INTEREST AND PENALTY APPLICABLE