Tax to be charged on deemed export supplies within same state
Query (Issue) Started By: – Yatin Bhopi Dated:- 7-11-2017 Last Reply Date:- 18-11-2017 Goods and Services Tax – GST
Got 10 Replies
GST
Dear expert
We have deemed export customers in state and out of states. Please share related section\text in act \ rules \ Notification regarding charging of IGST or CGST+SGST in case of supplies within same state.
Reply By Ganeshan Kalyani:
The Reply:
Refer Notification 40/2012-central tax (rate) in this regard.
Reply By Ganeshan Kalyani:
The Reply:
Sorry, notification 40/2017-CT (Rate).
Reply By Yatin Bhopi:
The Reply:
Dear Sir
If I am not mistaken this exemption notification is for suppling goods to merchant exporter and no
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agreed with you. But this confustion arosed when I tried to upload invoice on GST portal. When I select invoice type as a deemed export for supply made to EOU within same state, its automatilcy select supply type as a inter state and not allow to charge CGST & SGST only IGST allow to be charge.
Reply By Ganeshan Kalyani:
The Reply:
Invoice type need to be selected in accordance with the supply within State as a regular outward supplies .
Reply By Ramaswamy S:
The Reply:
the notification defining the supplies as deemed export and revising the table 6A of the return issued only in Oct. We have to wait for the changes in the GST Portal.
Regards
S.Ramaswamy
Reply By Vishal Dev:
The Reply:
Dear Yatin,
Deemed exports (Supply of goods to
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