INDIRECT EXPORT, Goods and Services Tax - GST

[SUDHIR SARAF]

DEAR SIR

I WOULD LIKE TO EXPORT SPARES THROUGH EXPORTER.

CAN I CLAIM EXPORT EXPETION FOR GST OR EXPORTERR CAN CLAIM EXPECTION

WITH KIND REGARDS

SARAF SUDHIR N

FOR MUKUND AUTOMOBILS

PARTNER

Posts / Replies

[Surender Gupta]

Any Supply of Goods which is to be Exported by the Merchant Exporter is required to be made on payment of GST, if liable to GST. There is no absolute exemption as such on such supplies.

You may pay GST @0.1% for making export through merchant exporter subject to the conditions.

 

Please See notification No. 41/2017 - Dated: 23-10-2017 - IGST Rate

 

IGST at the rate of 0.1% shall be payable on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.

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For Deemed Export, you may refer the following notifications

No. 48/2017 - Dated: 18-10-2017 - CGST

Notified supplies, when the supply of goods shall be treated as deemed export under GST e.g. supplies against Advance Authorisation, to EOU, under EPCG scheme etc.

No. 49/2017 - Dated: 18-10-2017 - CGST

Evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017