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Exports Intra State Tax ?

s.murali (commercial manager) (186 Points)

02 March 2018

Exports Inter state charged IGST 0.10% ,Intra State charged CGST 0.05% & SGST 0.05% is it correct ?Pl. clarify the Intra State Export how much charged the tax.

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4 Replies

pankaj (a) (1262 Points)
Replied 02 March 2018

there is no concept of intra state export. export will be always inter state supply as per sec. 7 of IGST Act 2017.

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Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 02 March 2018

yes u r correct , in case 'merchant exporter'

s.murali (commercial manager) (186 Points)
Replied 02 March 2018

sir, Iam sending the goods with in the state for Export.how much charged tax.

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 02 March 2018

sir
as per Ur query u are supplying goods to merchant exporter , can charge 0.1% IGST, 0.05% Cgst as per notification 40/2017-Central Tax dated 23.10.2017, w.e.f 23.10.2017, where exemption is provided in excess of rate 0.05% (Effectively GST is to be paid @ 0.1% i.e. CGST @ 0.05% + SGST @ 0.05% (or) IGST @ 0.1%)

but few condition is to be satisfied to avail such exemption by recepient .