TaxTMI 
TaxTMI 
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?
Tax Bifergation on deemed export
21 Nov 2017 
4 Replies 
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Deemed export GST treatment: inter-state supplies attract IGST; merchant exporter supplies may attract CGST and SGST.
Deemed exports are taxable and treated as inter state supplies attracting IGST when made directly to the recipient; supplies to a merchant exporter within the same state attract CGST and SGST, while merchant exporters in another state attract IGST. Supplies to Advance Authorization, EPCG or EOU holders are deemed exports subject to payment of applicable GST with refund available to supplier or recipient. The concessional rate discussed applies to merchant exporters rather than manufacturer exporters and Notification No. 40/2017 Central Tax (Rate) was referenced. (AI Summary)
Deemed exports are taxable and treated as inter state supplies attracting IGST when made directly to the recipient; supplies to a merchant exporter within the same state attract CGST and SGST, while merchant exporters in another state attract IGST. Supplies to Advance Authorization, EPCG or EOU holders are deemed exports subject to payment of applicable GST with refund available to supplier or recipient. The concessional rate discussed applies to merchant exporters rather than manufacturer exporters and Notification No. 40/2017 Central Tax (Rate) was referenced. (AI Summary)