Tax Bifergation on deemed export

[sanjay khatri]

Dear Expert, on deemed export if goods are sold is within state then what shoud i charged on nvoice 0.1% IGST or 0.05% CGST and SGST or 0.1% CGST?

AI Summary

Clarification on GST Rates for Deemed Exports: 0.1% IGST for Inter-state, 0.05% CGST/SGST for Intra-state Merchant Exports. A discussion on the appropriate Goods and Services Tax (GST) rates for deemed exports highlights different scenarios. If goods are supplied directly to a recipient without intermediaries, it is treated as an inter-state supply with an IGST rate of 0.1%. For supplies to a merchant exporter within the same state, 0.05% CGST and 0.05% SGST are applicable, while supplies to an out-of-state merchant exporter attract 0.1% IGST. The conversation also touches on zero-rated exports, with clarifications sought regarding the application of GST for different types of exporters and the conditions for refunds.