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 - 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 delet .....

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..... ed. 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 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 th .....

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..... e 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. - 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 .....

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..... 894(b) now whether Merchant supply can now be exported with payment of Duty which before 8.10.2024 was restricted - GST Refund of merchant export post deletion of 89(4) in 54th council meet - Query Started By: - Rashmi Bihani Dated:- 5-11-2024 Last Replied Date:- 14-11-2024 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, perso .....

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..... nal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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