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Refund of IGST paid on export of goods under rule 96 of CGST Rules,2017 - Customs - 42/2017

Extract

  1. 41/2017 - Dated: 23-10-2017 - Integrated GST (IGST) Rate - IGST at the rate of 0.1% shall be payable on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
  2. 40/2017 - Dated: 23-10-2017 - Union Territory GST (UTGST) Rate - UTGST at the rate of 0.05% shall be payable on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
  3. 40/2017 - Dated: 23-10-2017 - Central GST (CGST) Rate - CGST at the rate of 0.05% shall be payable on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.

 

 

 

 

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