Merchant Export under Special Relief Scheme @ 0.1% GST

Deepshikha Sharma (Tax Manager) (135 Points)

03 September 2020  

We had purchased goods at special concessional rate of 0.1% to further export the same under LUT. But instead of exporting on our own, we sold them at concessional rate of 0.1% to another Merchant Exporter who exported the goods. Is this arrangement allowed in GST?? If not , what can be done now??