mendment of Rule 96 (10) of CGST Rules, 2017 and the impact on exporters - GST - Public Notice No- 12/2019

OFFICE OF THE COMMISSIONER OF CUSTOMS (CHENNAI IV) CUSTOM HOUSE, 60, RAJAJI SALAI, CHENNAI-600 001. F. No. S. Misc-45/2018 EPD-CH-IV Date: 06.02.2019 Public Notice No- 12/2019 Sub: Amendment of Rule 96 (10) of CGST Rules, 2017 and the impact on exporters Attention of all Exporters availing refund of IGST Tax on the goods and services exported is invited to Nofn 54/2018 Dated 09.10.2018 of Central Tax under which interalia the provisions of Rule 96 (10) of CGST, Rules, 2017 was amended. 2. The subject Rules, 96(10) of CGST Rules, 2017, has amended by the above said Notification as below: (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have - (a) received supplies on which the benefit of the Government of India, Ministry of Finance notification No. 48/2017-CentraI Tax, dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub-section (i), vide number G.S.R 1305 (E), dated the 18th October, 2017 except so far it relates to receipt of capita/ goods by such person against Export Promotion Capita/ Goods Scheme or notification No. 40/2017-Central Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017- Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or (b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub- section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub-section (i), vide number G.S.R 1299 (E),dated the 13th October, 2017 except so far it relates to receipt of capita/ goods by such person against Export Promotion Capita/ Goods Scheme. . 3. In view of the above said Amendment, the exporters who are availing claiming refund of integrated tax paid on exports of goods or services should not have availed The exemption under the Notifications mentioned above in the above para w.e.f. 09.10.2018. The exporters availing the above notifications should export their goods under LUT only. 4. For the purpose of the ease reference of the trade the brief of the said Nofns are given below: Sl.No. Notification Details Brief Details of the exemption 1. Notification 48/2017 Central Tax dated 18.10.2017 Supply of goods by registered persons under Deemed Exports against Advance Authorisation, EPCG, EOU etc. 2. Notification 40/2017 Central Tax (Rate) dated 23.10.2017 Exemption of 0.05% of CGST/SGST for manufacturers, who supply goods for further export by Merchant exporters subject to certain conditions 3. Notification No-41/2017 Integrated Tax (Rate) dated 23.10.2017 Exemption of 0.1% of IGST for manufacturers, who supply goods for further export by Merchant exporters subject to certain conditions 4. Notification 78/2017 Customs dated 13.10.2017 EOU Units are eligible for IGST exemption 5. Notification 79/2017 Customs dated 13.10.2017 IGST exemption for Advance Authorisation, EPCG etc. 5. The exporters, who have availed the above exemption; but got the IGST refund from the customs should immediately furnish the details to this office as well as to the Jurisdictional GST Authorities. Further, the Exporters should payback the refund availed after consulting the Jurisdictional Central/State GST Authorities. (SUDHA KOKA) COMMISSIONER OF CUSTOMS CHENNAI IV COMMISSIONERATE