CA. Heet Shah
Quick Summary
The tax on a supply made for export is exempted vide section 6/9 of CGST/IGST Act, 2017. Accordingly, the supply made for export is exempt in excess of 0.1%, only if certain conditions are fulfilled. Therefore in case if one is supplying to Merchant exported @0.1% (IGST) or 0.5% (CGST SGST each) fo
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