https://www.taxtmi.com/forum/issue?id=113111 Supplies exported through a merchant exporter are not absolutely exempt from GST; taxable supplies require payment of GST. A concessional IGST rate applies to inter state supplies by a registered supplier to a registered recipient for export, subject to conditions in the notification. Certain notified transactions are treated as deemed exports (e.g., supplies against Advance Authorisation, to EOUs, under EPCG) and suppliers must produce specified evidence to claim refunds under the CGST rules. en-us Sun, 26 Nov 2017 11:38:03 +0530 Thu, 23 Jan 2025 15:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113111 Supplies exported through a merchant exporter are not absolutely exempt from GST; taxable supplies require payment of GST. A concessional IGST rate applies to inter state supplies by a registered supplier to a registered recipient for export, subject to conditions in the notification. Certain notified transactions are treated as deemed exports (e.g., supplies against Advance Authorisation, to EOUs, under EPCG) and suppliers must produce specified evidence to claim refunds under the CGST rules. Discussion-Forum GST Sun, 26 Nov 2017 11:38:03 +0530 https://www.taxtmi.com/forum/issue?id=113111