{"id":5786,"date":"2017-07-03T16:38:40","date_gmt":"2017-07-03T11:08:40","guid":{"rendered":""},"modified":"2017-07-03T16:38:40","modified_gmt":"2017-07-03T11:08:40","slug":"merchant-exporter","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=5786","title":{"rendered":"MERCHANT EXPORTER"},"content":{"rendered":"<p>MERCHANT EXPORTER<br \/> Query (Issue) Started By: &#8211; parmender kochar Dated:- 3-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax &#8211; GST<br \/>Got 3 Replies<br \/>GST<br \/>As per GST a Manufacturer Exporter can Export Goods without payment of IGST on Bond \/ LUT, and Similarly and Merchant Exporter can Export goods without Payment of IGST on Bond \/ LUT.<br \/>\nExporter Procedure vide Circual No 26\/2017 prescribed by the Board is silent on Manufacturer and Merchant Exporter.<br \/>\nMy Question is, How will Manufacturer raise invoice to an Exporter with IGST or without IGST ?<br \/>\nReply By PAWAN KUMAR:<br \/>\nThe Reply:<br \/>\nDear Sir,<br \/>\nAs per my view, the transaction of supply in case of export will be done thru. Bill to ship to basis.<br \/>\nThe merchant will be as buyer and ul<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=112247\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>MERCHANT EXPORTER Query (Issue) Started By: &#8211; parmender kochar Dated:- 3-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax &#8211; GSTGot 3 RepliesGSTAs per GST a Manufacturer Exporter can Export Goods without payment of IGST on Bond \/ LUT, and Similarly and Merchant Exporter can Export goods without Payment of IGST on Bond \/ LUT. &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=5786\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;MERCHANT EXPORTER&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-5786","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5786","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5786"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5786\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5786"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5786"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}