https://www.taxtmi.com/forum/issue?id=113759 Exports are treated as zero-rated supplies under GST, and a manufacturing exporter may also undertake merchant exports using the same GSTIN; export categories should be recorded on the IEC and relevant procedural guidance observed. The rate benefit in Notification No.40/2017-CT-(Rate) is not available for goods manufactured for export, while purchases of finished goods for export may attract the specific lower tax treatment subject to conditions. en-us Mon, 21 May 2018 16:54:17 +0530 Thu, 23 Jan 2025 15:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113759 Exports are treated as zero-rated supplies under GST, and a manufacturing exporter may also undertake merchant exports using the same GSTIN; export categories should be recorded on the IEC and relevant procedural guidance observed. The rate benefit in Notification No.40/2017-CT-(Rate) is not available for goods manufactured for export, while purchases of finished goods for export may attract the specific lower tax treatment subject to conditions. Discussion-Forum GST Mon, 21 May 2018 16:54:17 +0530 https://www.taxtmi.com/forum/issue?id=113759