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HomeGSTStrict Interpretation of Export Notification Upheld: Karnataka High Court Denies 0.1% GST...

Strict Interpretation of Export Notification Upheld: Karnataka High Court Denies 0.1% GST Concession on Supplies to Third-Party Manufacturers 

GST

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By Mariya Paliwala
karnataka hc

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The Karnataka High Court has held that 0.1% concessional GST benefits under Notification No. 41/2017–Integrated Tax (Rate) are not available where goods are supplied to a third-party manufacturer instead of directly to the merchant exporter.  The Bench of Justice S.G. Pandit and Justice K.V. Aravind ruled against the petitioner, emphasizing the strict conditions embedded in…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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