Gst on meat freezing

This query is : Resolved

TARIQUE RIZVI (Querist)
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25 June 2018 Dear Sir,
Can anyone guide me please on the following issue:

Basically ours is an 100% export oriented unit.We are the exporters of Meat. We purchase raw/fresh meat from the suppliers and give it to the freezing industries. We deduct TDS @ 2% u/s 94-C while making payment of the bill of freezing. Now I would like to inquire whether GST has to be paid on the bills of freezing as follows:

Gross Freezing Rs. 1,00,000
Less TDS @ 2% u/s 94-C Rs 2,000
Add CGST
Add SGST
or
Add IGST on Rs 1,00,000 @ 5% or @ 18%

In my opinion GST should neither be paid nor recovered on 100% exportable products.

Please guide me and oblige.

yours tarique rizvi

982 1630 130

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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26 June 2018 Export of goods are zero rated supplies under Section 16 of the IGST Act. You could export under LUT/bond without charging GST and claim refund of unutilised credit.