HDPE Drums Not Eligible for 0.1% GST Rate Due to Shipping Route Non-Compliance with Export Requirements.

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....Concessional rate of tax @ 0.1% or not - In the instant case, the applicant supplies HDPE drums by raising the invoice under Billed to Merchant Exporter and shipped to the manufacturer of the ethyl alcohol. Thus, the impugned goods are not moved directly to the Port, Inland Container Deport, Airport or Land Customs Station or to a registered warehouse, which is a pre-condition for availing concessional rate of GST. Therefore, the applicant is not entitled to supply the impugned goods at the concessional rate of GST at 0.1%. - AAR....