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GST on export

saud ahmed (Student CA IPC / IPCC) (270 Points)

03 August 2019

I am exporting goods on 0 .1% gst payment.
now can I avail input goods at 0.1% rate from my supplier?

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4 Replies

Shweta Gupta (Assistant Manager) (224 Points)
Replied 03 August 2019

under which notification you are paying GST at the rate of .1 percent. I don't know about this notification.let me know more about it

subhagan sreerangam (7039 Points)
Replied 03 August 2019

good clarification and information

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 04 August 2019

Dear Saud

if you are supplying goods to Merchant Exporter in terms of Notification No. 41/2017--Integrated Tax (Rate) , then yes, you can avail ITC on your Inward supply .

Note. : As per Section 17(2) ITC is to be reversed when the outward supply is Exempted ,But supply made to Merchant Exporter @ 0.1% do not fall under the definition of Exempted Supply .

Hence you avail ITC on your inward supply