Notifications No. 41/2017 – Integrated Tax Rate

To avail the concessional rate of GST @ 0.1%, the following conditions are to be fulfilled:

1. The Goods Recipient should be registered with an Export Promotion Council, or a Commodity Board recognized by the Department of Commerce.

2. The registered supplier should supply the goods to the registered recipient on a tax invoice.

3. The Goods Recipient shall export such goods within a period of 90 days from the date of Tax Invoice.

4. In the shipping Bill or Bill of Export, The details of GST number and Tax Invoice number of the registered supplier should be indicated.

5. The registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided to the jurisdictional tax officer of the registered supplier

6. The said goods procured should directly be moved from the place of registered supplier
    1. to the Port, Inland Container Deport, Airport or Land Customs Station (or)
    2. to a registered warehouse from where the said goods shall be moved to the Port, Inland Container Deport, Airport or Land Customs Station

7. When Goods are exported, the Goods Recipient shall provide the copy of shipping bill or bill of exports along with proof of export general manifest or export report to the registered supplier as well as jurisdictional tax officer of such supplier.