Merchant Exports

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Nithyanandaraman L (Querist)
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10 May 2024 Hi Experts,
Having a doubt on concessional rate supply at 0.1% when sold to merchant exporter.
Under concessional rate supply at 0.1% one of the condition is the merchant exporter have to export the goods within 90 days from the date of e-invoice made by supplier and if merchant exporter fails to export within 90 days then supplier cannot avail 0.1% concessional rate, here i want to know the explanation for “supplier cannot avail 0.1% concessional rate” does is it mean that supplier have to pay 18% GST if merchant supplier fails to export within 90days ?