TaxTMI 
TaxTMI 
DEAR SIR,
PL HELP REGARDING TO CLEAR 0.10% DUTY MERCHANT EXPORT OR THIRD PARTY EXPORT TO BE TREAT AS DEEMED EXPORT IN GSTR1 AND PROCEDURE FOR REBATE CLAIM ON LINE IN GST REGIME WITHIN GST SITE AS EXPORTED WITH DUTY PAYMENT
0.10% MERCHANT EXPORT OR THIRD PARTY EXPORT TO BE TREAT AS DEEMED EXPORT IN GSTR1 AND PROCEDURE FOR REBATE CLAIM ON LINE IN GST REGIME AS EXPORTED WITH DUTY PAYMENT
05 Feb 2018 
4 Replies 
13848 Views Asked by
Deemed export status denied; concessional supplies must be reported in GSTR 1 and follow notification conditions.
Supplies made at the concessional 0.10% duty rate are not treated as deemed exports; deemed export status is confined to notified supplies meeting prescribed conditions. Such concessional supplies must be reported in GSTR 1 at the concessional rate, and entitlement to benefits or online rebate claims is governed by the conditions of the relevant executive notification; non compliance with those conditions may forfeit benefits and lead to litigation. (AI Summary)
Supplies made at the concessional 0.10% duty rate are not treated as deemed exports; deemed export status is confined to notified supplies meeting prescribed conditions. Such concessional supplies must be reported in GSTR 1 at the concessional rate, and entitlement to benefits or online rebate claims is governed by the conditions of the relevant executive notification; non compliance with those conditions may forfeit benefits and lead to litigation. (AI Summary)