Merchant exporters want to claim the benifit of concessional tax @ 0.1% as per the Notification No. 40/2017 - Central Tax( Rate)
in this case Merchant exporters supplying goods to the SEZ UNIT( a zero rated supply)
the above mentioned notification said we can claim benifit when we export the goods
so in this case Merchant exporters are eligible or not ??
In term of Rule 96(10) of CGST , the merchant exporter can claim refund for Unutilised ITC only when export is done without payment of Tax (with Lut or bond) .
Note :And also the Condition prescribed in Notification 41/2017 IGST (R) need be satisfied.
CAclubindia
