TaxTMI 
TaxTMI 
TaxTMI 
GST Refund of merchant export post deletion of 89(4) in 54th council meet
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....ST Refund of merchant export post deletion of 89(4) in 54th council meet<br> Query (Issue) Started By: - Rashmi Bihani Dated:- 5-11-2024 Last Reply Date:- 14-11-2024 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Post deletion of Rule 96 (10) of IGST, a RTP can now export the goods purchased under .1 % (Merchant Export concessional rate) can now export the goods under IGST and now not req....
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....uired to export only under LUT thanks Reply By KASTURI SETHI: The Reply: Dear querist, In the heading of your query, you have mentioned the words, "post deletion of Rule 89 (4)". Sub-rule 4 of Rule 89 has not been deleted. In the query you have mentioned about deletion of Rule 96 (10). What is your actual query? Pl. re-draft and also elaborate your query. Reply By Shilpi Jain: The ....
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....Reply: Ignoring the heading of your query, going by the text of your query - Yes you can export with payment of tax and claim refund Reply By Shilpi Jain: The Reply: It would also be relevant for you to note the decision of the Kerala HC in the case of Sance Laboratories - 2024 (11) TMI 188 - KERALA HIGH COURT GST which has held that the said rule 96(10) is ultra vires. Thereby export with paym....
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....ent of tax was an option right from the beginning itself. Reply By Rashmi Bihani: The Reply: It is with respect to the refund filling for merchant exports and export made by payment of duty (IGST). With deletion of 96(10) and 894(b) now whether Merchant supply can now be exported with payment of Duty which before 8.10.2024 was restricted<br> Discussion Forum - Knowledge Sharing ....