INDIRECT EXPORT

[Guest]

DEAR SIR

I WOULD LIKE TO EXPORT SPARES THROUGH EXPORTER.

CAN I CLAIM EXPORT EXPETION FOR GST OR EXPORTERR CAN CLAIM EXPECTION

WITH KIND REGARDS

SARAF SUDHIR N

FOR MUKUND AUTOMOBILS

PARTNER

[Surender Gupta]

Any Supply of Goods which is to be Exported by the Merchant Exporter is required to be made on payment of GST, if liable to GST. There is no absolute exemption as such on such supplies.

You may pay GST @0.1% for making export through merchant exporter subject to the conditions.

 

Please See notification No. 41/2017 - Dated: 23-10-2017 - IGST Rate

 

IGST at the rate of 0.1% shall be payable on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.

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For Deemed Export, you may refer the following notifications

No. 48/2017 - Dated: 18-10-2017 - CGST

Notified supplies, when the supply of goods shall be treated as deemed export under GST e.g. supplies against Advance Authorisation, to EOU, under EPCG scheme etc.

No. 49/2017 - Dated: 18-10-2017 - CGST

Evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017

AI Summary

Concessional IGST for merchant exports: available on inter-state supplies to registered recipients for export, subject to conditions. Supplies exported through a merchant exporter are not absolutely exempt from GST; taxable supplies require payment of GST. A concessional IGST rate applies to inter state supplies by a registered supplier to a registered recipient for export, subject to conditions in the notification. Certain notified transactions are treated as deemed exports (e.g., supplies against Advance Authorisation, to EOUs, under EPCG) and suppliers must produce specified evidence to claim refunds under the CGST rules.