https://www.taxtmi.com/acts?id=24583 Under GST merchant exporters cannot purchase goods tax-free by furnishing a declaration; they must procure goods on payment of tax and claim refund of the unutilized input tax credit through the refund mechanism provided under section 54(3) of the CGST/SGST enactments. en-us Mon, 03 Apr 2017 15:58:27 +0530 Mon, 03 Apr 2017 15:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24583 Under GST merchant exporters cannot purchase goods tax-free by furnishing a declaration; they must procure goods on payment of tax and claim refund of the unutilized input tax credit through the refund mechanism provided under section 54(3) of the CGST/SGST enactments. Act-Rules Bills Mon, 03 Apr 2017 15:58:27 +0530 https://www.taxtmi.com/acts?id=24583