Goods and Services Tax – Started By: – Vinay Kunte – Dated:- 6-11-2017 Last Replied Date:- 8-11-2017 – It is given to understand the the Deemed Export are exempted Under IGST as per provisions of certain notifications issued in October 2017. Similarly, the IGST @0.1% or CGST/SGST or UTGST @0.05%, respectively, is to be paid by the supplier of Goods to other Registered person for Exports (Erstwhile Merchant Exporters).My query is whether the ).1% IGST or 0.05% CGST is to be paid on goods supplied by a registered dealer under Deemed exports to other registered person or should be exempted in totality?Please provide your valuable guidance. – Reply By Rajagopalan Ranganathan – The Reply = Sir, The tax rate of 0.05% in respect of CGST and SGST
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= I support the views of Sh.Ranganathan Sir. However, I post the following information as additional knowledge :- Deemed Exports – Evidence required for claiming refund on deemed exports under CGST Rule 89(2)(g) In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Central Goods and Services Tax Rules, 2017 read with notification No. 48/2017-Central Tax, dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1305(E), dated the 18th October, 2017, the Central Government hereby notifies the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier of deemed export supplies
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