We can say it is deemed export

Import / Export 131 views 1 replies

swapna

B.Com

27 Points Joined December 2013

We are in trading business of Container. we are selling SOC container to NVOCC companies under deemed export. SOC contianer are imported through under custom bond. My question is sale to NVOCC companies is Deemed Export and can GST 0.1% is applicable.

Please reply

Replies (1)

Pankaj Rawat

GST Practitioner

55067 Points Joined June 2017

No.... have to charge full tax .

0.1% rate is applicable only in case when goods supplied to merchant exporter (As per Notification 41/2017 IGST ,rate )