As per SEZ Rules 47(11) , SEZ Unit can export through merchant exporter by 2 step shipping billing i,e SEZ Unit to Merchant exporter ( Pink Shipping Bill) and further Merchant exporter to foreign Buyer ( Free Shipping Bill)
In above who can claim MEIS benefit? and how?
Merchant Exporters Can Claim MEIS Benefits Under SEZ Rules 47(11) With Disclaimer Certificate from SEZ Unit A discussion on the eligibility for claiming the Merchandise Exports from India Scheme (MEIS) benefits when exporting from a Special Economic Zone (SEZ) through a merchant exporter. According to SEZ Rules 47(11), exports can be conducted via a two-step shipping process involving a pink shipping bill from the SEZ unit to the merchant exporter and a free shipping bill from the merchant exporter to the foreign buyer. The consensus is that the merchant exporter can claim MEIS benefits if a disclaimer certificate is obtained from the SEZ unit. The primary responsibility for GST lies with the manufacturer-exporter, necessitating a disclaimer certificate to ensure the merchant exporter can claim the benefits. (AI Summary)