'Merchant exporters procuring goods at 0.1% GST must export under LUT'

A Bombay HC Bench held that well-established foreign brands with a base in India and providing services out of India aren't eligible for SFIS benefit

We are merchant exporters. We procure goods from manufacturers on payment 0.1 per cent tax. Can we export the goods on payment of IGST and claim refund of the same?

No. You have to export under letter of undertaking without payment of IGST. Of course, you can take credit of the 0.1 per cent and claim refund of the same, as well as the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods. Please see notification 75/2017-Central Tax dated December 29, 2017 that amends the relevant CGST Rules. 

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