GST - There is no concept of Deemed Export - there is no ...
GST Removes "Deemed Export" Concept, CT-1 Form Eliminated for Tax-Free Merchant Export Purchases from Manufacturers.
October 5, 2017
Circulars GST
GST - There is no concept of Deemed Export - there is no provision for issuance of CT-1 form which enables merchant exporters to purchase goods from a manufacturer without payment of tax under the GST regime.
View Source