GST Audits: Checks for supply to exporters at concessional rates @0.1%

The tax on supply made for export is exempted vide section 6/9 of CGST/IGST Act, 2017. Accordingly the supply made for export is exempt in excess of 0.1% only if certain conditions are fulfilled.

source https://www.caclubindia.com/articles/gst-audits-checks-supply-exporters-concessional-rates-0-1-percent-44209.asp