https://www.taxtmi.com/forum/issue?id=113219 Merchant exporters may either procure at the concessional 0.1% GST rate by recording supplier details on the shipping bill, or purchase at the full rate, claim input tax credit in returns and export under an LUT; procurement from a registered supplier is required and exporters must ensure shipping bill disclosure to support the chosen tax treatment and any refund claims. en-us Mon, 18 Dec 2017 20:02:27 +0530 Thu, 23 Jan 2025 15:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113219 Merchant exporters may either procure at the concessional 0.1% GST rate by recording supplier details on the shipping bill, or purchase at the full rate, claim input tax credit in returns and export under an LUT; procurement from a registered supplier is required and exporters must ensure shipping bill disclosure to support the chosen tax treatment and any refund claims. Discussion-Forum GST Mon, 18 Dec 2017 20:02:27 +0530 https://www.taxtmi.com/forum/issue?id=113219