TMI BlogManufacturing export and merchant exportX X X X Extracts X X X X X X X X Extracts X X X X ..... Pls guide whether a manufacturing exporter can do MERCHANT EXPORT with same GSTIN. - Reply By Alkesh Jani - The Reply = Sir, The GST regime is supply based, export is considered as zero-rated supply. As a manufacturing exporter, a person receives input(s) in order to make finished goods. For example, ingredients a, b and c are received and final product X is made out of it and same is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exported. On other than a person receives product X and exports it. Every person can export the goods and/or services. In GST even unregistered person can export goods and/or services. In my point of view, Yes you can export the goods with same GSTIN, as there is no concept of merchant exporter in GST. However, benefit of Notification No.40/2017-CT-(Rate) dated 23.10.2017 , is not availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to manufacture the final product to be exported. Our experts may correct me if mistaken. Thanks - Reply By Rajagopalan Ranganathan - The Reply = Sir, I agree with the views of Shri. Akilesh. - Reply By YAGAY and SUN - The Reply = In this scenario, on your IEC both the categories must be mentioned e.g. Manufacture Exporter Merchant Exporter. - Reply By Abhay Inamdar - The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply = Thanks everybody. Just clearing what I understood.... When we manufacture a product, we need to pay normal GST for purchasing the materials and services required for this. When we purchase a different product for exporting, we can buy with Benefit of 0.1% GST. Due respect to all the conditions. We need to specify these categories to authorities. All this can be done with the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me GSTIN. Is it correct? - Reply By KASTURI SETHI - The Reply = In my view you are correct. Needless to say you will have to follow the guidance given by all experts. The concept of Merchant export has not abolished. - Reply By Alkesh Jani - The Reply = Sir, Please refer Trade Notice No.09 dated 12.06.2017 , issued by DGFT, which may help you. Thanks - Manufacturing export and merchan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t export - Query Started By: - Abhay Inamdar Dated:- 21-5-2018 Goods and Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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