Merchant Exporter 0.1% Rate: Rules and the Refund Process

The merchant exporter 0.1% rate lets exporters buy goods at a concessional GST rate. Strict conditions govern the benefit.

Concessional purchase

Eligible goods for export can be procured at a nominal GST rate.

Export timeline

Goods must be exported within the prescribed period. This is central to merchant exporter 0.1% rate and how the rule plays out in practice.

Conditions

Registered recipient, specific documentation and movement rules apply.

GST support across Delhi NCR

Whether you need GST refund consultant in Noida, export refund services in Delhi and LUT filing help in Gurugram, our team works with businesses across the region. We combine local accessibility with pan-India GST expertise so your compliance is handled end to end.

Frequently asked

Why does merchant exporter 0.1% rate matter for my business?

Getting merchant exporter 0.1% rate right keeps your filings consistent and your GSTINs free of avoidable notices. When the position is unclear, a quick expert review is far cheaper than a later dispute.

Talk to a GST specialist

Have a specific question on this topic? Book a free consultation with KYRA GST — first response within 24 hours, and a written quote before any work begins. You can also explore our GST services.