Law Legends


Deemed Export Under GST

Deemed exports are subject to taxation just like regular supplies, and deemed exporters do not enjoy the zero-rated supply benefits.

All the supplies notified as deemed export are subject to levy of taxes i.e. such supply can be made on payment of tax and can not be made under a Bond/ LUT.

Then you might have question what will be benefits of deemed export. Since these supplies are treated as exports, it qualifies for refund. Both the supplier and the recipient can submit refund applications.

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