https://www.taxtmi.com/caselaws?id=796713 Concessional IGST at 0.1% for merchant exporters under Notification 41/2017-I.T. (Rate) requires strict compliance with prescribed conditions, including supply and movement of goods between the registered supplier and registered recipient. The note records that the Supreme Court declined to interfere with the impugned judgment under Article 136 of the Constitution and dismissed the special leave petition, leaving that judgment undisturbed. 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 exporters under Notification 41/2017-I.T. (Rate) requires strict compliance with prescribed conditions, including supply and movement of goods between the registered supplier and registered recipient. The note records that the Supreme Court declined to interfere with the impugned judgment under Article 136 of the Constitution and dismissed the special leave petition, leaving that judgment undisturbed. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796713