https://www.taxtmi.com/forum/issue?id=112956 Applicability of export notifications depends on the distinction between exports and zero rated supplies: exports are movements of goods or services outside India, whereas zero rated supply expressly includes exports and supplies to Special Economic Zone developers or units; goods cleared to SEZs are movements treated as export for transit, but fiscal treatment follows the zero-rated supply framework. Merchant exporters seeking concessional GST must follow invoice, movement, aggregation and post-export documentation requirements and satisfy conditions including export within ninety days and registration with a designated export body. en-us Thu, 19 Oct 2017 17:49:34 +0530 Thu, 23 Jan 2025 15:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112956 Applicability of export notifications depends on the distinction between exports and zero rated supplies: exports are movements of goods or services outside India, whereas zero rated supply expressly includes exports and supplies to Special Economic Zone developers or units; goods cleared to SEZs are movements treated as export for transit, but fiscal treatment follows the zero-rated supply framework. Merchant exporters seeking concessional GST must follow invoice, movement, aggregation and post-export documentation requirements and satisfy conditions including export within ninety days and registration with a designated export body. Discussion-Forum Customs Thu, 19 Oct 2017 17:49:34 +0530 https://www.taxtmi.com/forum/issue?id=112956