26 April 2019
Hello, I am a merchant exporter I purchased goods @ 0.1 % from my supplier. However i could not export the same myself and sold the same to a domestic party who exported the goods .The sale rate was 0.1 % GST. Is it correct that even though i am not directly exportinh the goods but someone else is i can avail the benfits of 0.1 % tax rate.
26 April 2019
It is most important to note that the Merchant Exporter will not be eligible for the exemption (payment of GST at concessional rates 0.1%) if the Merchant Exporter fails to export the said goods within a period of ninety days from the date of issue of tax invoice.