https://www.taxtmi.com/forum/issue?id=113085 Deemed exports are taxable and treated as inter state supplies attracting IGST when made directly to the recipient; supplies to a merchant exporter within the same state attract CGST and SGST, while merchant exporters in another state attract IGST. Supplies to Advance Authorization, EPCG or EOU holders are deemed exports subject to payment of applicable GST with refund available to supplier or recipient. The concessional rate discussed applies to merchant exporters rather than manufacturer exporters and Notification No. 40/2017 Central Tax (Rate) was referenced. en-us Tue, 21 Nov 2017 16:20:51 +0530 Thu, 23 Jan 2025 15:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113085 Deemed exports are taxable and treated as inter state supplies attracting IGST when made directly to the recipient; supplies to a merchant exporter within the same state attract CGST and SGST, while merchant exporters in another state attract IGST. Supplies to Advance Authorization, EPCG or EOU holders are deemed exports subject to payment of applicable GST with refund available to supplier or recipient. The concessional rate discussed applies to merchant exporters rather than manufacturer exporters and Notification No. 40/2017 Central Tax (Rate) was referenced. Discussion-Forum GST Tue, 21 Nov 2017 16:20:51 +0530 https://www.taxtmi.com/forum/issue?id=113085