https://www.taxtmi.com/caselaws?id=796713 Concessional IGST at 0.1% for merchant-export supplies under Notification 41/2017 requires strict compliance with prescribed conditions, including supply and movement of goods between the registered supplier and registered recipient. The Supreme Court declined to interfere under Article 136 with the judgment concerning eligibility for the concessional rate and dismissed the special leave petition. en-us Fri, 07 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796713 Concessional IGST at 0.1% for merchant-export supplies under Notification 41/2017 requires strict compliance with prescribed conditions, including supply and movement of goods between the registered supplier and registered recipient. The Supreme Court declined to interfere under Article 136 with the judgment concerning eligibility for the concessional rate and dismissed the special leave petition. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796713