TaxTMI 
TaxTMI 
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)) ?
GST @0.1% for third party export
07 Nov 2017 
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Reduced GST rate eligibility denied where exporter lacks required registration; regular GST applies and export delays may trigger penalties.
The concessional GST rate for third party exports is available only when all conditions in the relevant notification are satisfied; if the recipient lacks required registration or other eligibility, the supplier must charge the regular GST rate. A related compliance issue arises where a merchant exporter fails to complete export within the prescribed period, potentially exposing the parties to interest and penalties under applicable tax recovery and sanction provisions. (AI Summary)
The concessional GST rate for third party exports is available only when all conditions in the relevant notification are satisfied; if the recipient lacks required registration or other eligibility, the supplier must charge the regular GST rate. A related compliance issue arises where a merchant exporter fails to complete export within the prescribed period, potentially exposing the parties to interest and penalties under applicable tax recovery and sanction provisions. (AI Summary)