IGST refund on export of certain tobacco products - reg. - Customs - Public Notice No. 05 / 2024

GOVT. OF INDIA MINISTRY OF FINANCE DEPT. OF REVENUE OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS AIR CARGO COMPLEX CHENNAI-VII COMMISSIONERATE, NEW CUSTOM HOUSE MEENAMBAKKAM, CHENNAI - 600 016 Telephone : 2561429, Fax: 044 22561445 E-mail: [email protected] Website: www.aircustomschennai.gov.in F. No. GEN/EDI/UPLD/2/2024-EDI Date : 15-03-2024 Public Notice No. 05/2024 Sub : IGST refund on export of certain tobacco products -reg. Kind attention is invited to Circular No. 24 /2023-Customs dated 30th September 2023, regarding sub-section (4) of Section 16 of IGST act 2017 and Notification No. 01/2023-Integrated Tax dated 31st August 2023 vide which it was notified that all goods or services (except the goods specified in column (3) of the TABLE in Notification) may be exported on payment of integrated tax on which the supplier of such goods or services may claim the refund of tax so paid. 2. In effect, Goods mentioned in the Table annexed to the above notification may be exported only under LUT. To implement above restrictions imposed on export of goods on payment of IGST, Directorate General of Systems and Data Management had developed a backend functionality to restrict IGST refund route for the CTHs mentioned in the above said table for the shipping bills filed w.e.f. 01.10.2023. 3. Now, Board has informed that certain users are not able to file shipping bills with IGST claim for certain tobacco products (where the GST regulations allow filling of shipping bills with IGST refund claim for goods that are not carrying a brand name, while restricting filing of shipping bills for goods carrying a brand name). 4. An exception has been built in system to allow the user to declare that his goods do not fall within the prohibited category (where IGST refund from customs is not permissible), and the system will process these shipping bills for IGST refund payment. The System will not validate the declaration. The user has to declare following declarations in single window table: INFO_CD: CHR INFO_QFR: GSTALLOWED for first item of Shipping Bill. 5. Officers facing any difficulties or issues may email to [email protected]. Traders facing any difficulties or issues may email to [email protected]. 6. Difficulty faced, if any, may be brought to the notice of Additional Commissioner of Customs (Appraising Main), Chennai-VII for necessary action. ( M. MATHEW JOLLY ) PRINCIPAL COMMISSIONER OF CUSTOMS Chennai-VII Commissionerate / Air Cargo Complex, Chennai