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GST Refund of merchant export post deletion of 89(4) in 54th council meet, Goods and Services Tax - GST |
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GST Refund of merchant export post deletion of 89(4) in 54th council meet |
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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 required to export only under LUT thanks Posts / Replies Showing Replies 1 to 4 of 4 Records Page: 1
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.
Ignoring the heading of your query, going by the text of your query - Yes you can export with payment of tax and claim refund
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 payment of tax was an option right from the beginning itself.
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 Page: 1 |
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