Refund for merchant exports against purchase at 0.1%

Hi All,

We are Merchant Exporters and are Exporting against LUT without payment of Tax. We are procuring material from Suppliers at 0.1% Tax rate. Now, we are applying for refund and can we claim the refund of that 0.1% Tax also. Or is it inadmissable. 

Thanks n Regards

 

Replies (1)
Yes As per Section 54 (3) of the CGST Act, Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilized input tax credit at the end of any tax period:

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