TaxTMI 
TaxTMI 
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
INDIRECT EXPORT
26 Nov 2017 
1 Reply 
8517 Views Asked by
Guest 
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. (AI Summary)
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. (AI Summary)