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MERCHANT EXPORT PROCEDURE IN GST

June 26, 2018
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MERCHANT EXPORT PROCEDURE IN GST
Relevant Notification No. is 40/2017-CENTRAL TAX (RATE), DATED 23.10.2017 and Similar Notification has been issued in UTGST, SGST & IGST Act, effective dated 23.10.2017.
These provisions i.e. with reference to the Notification No., 40/2017-Central Tax (Rate), dated

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Advance Ruling Authority

June 12, 2018
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Advance Ruling Authority

Chapter XVII of the Central Goods and Services Tax Act, 2017 (‘Act’ for short) deals with the provisions relating to advance ruling.

Section 96 of the Act prescribes the Authority for advance rulings. This section provides that subject to the provisions

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