What are implications if Supplier fails to obtain Shipping bill from exporter which is one of the condition for levying Concessional rate @ 0.10%?
Whether normal rate of tax should be charged in this case?
As per Notification 41 IGST (R) :
when goods have been exported, the registered recipient shall provide copy
of shipping bill or bill of export containing details of Goods and Services Tax
Identification Number (GSTIN) and tax invoice of the registered supplier along
with proof of export general manifest or export report having been filed to
the registered supplier as well as jurisdictional tax officer of such supplier.
Hence if you do not provide Shipping Bill you have charged Normal Rate of Tax
CAclubindia
