GST at 0.05% or 0.1% for Merchant Exporters: Eligibility, Conditions & Compliance Risks

, Last updated: 10 January 2026 Share Follow on Google News

Supplies to Merchant Exporters at Concessional GST (0.05% / 0.1%) - Detailed Guide on Notification 40/2017-CT (Rate) and Notification 41/2017-IGST (Rate) In this article, we will discuss one important facility under GST where, in specified cases, a supplier is not required to charge GST at the full

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CA Varun Gupta

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For any query, or if you face any issue in Income Tax or GST-especially in cases involving legal proceedings, notices, litigation, or demand matters-please feel free to contact us at the details mentioned below: Mobile: +91-9818640458 Email: varunmukeshgupta96 @ gmail.com

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