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Clarification about Export Refund under GST, Goods and Services Tax - GST

Issue Id: - 113592
Dated: 9-4-2018
By:- venkatachalapathy parameshwaran
Clarification about Export Refund under GST

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Hi Madam,

This is venkatachalapathy.p from Tirupur in Tamilnadu. I request you to please clarify about the export refund for the following situation:

The Central Government has introduced ROSL (Rebate on State Levy). The condition of the Scheme is When the dealer avail the ROSL they cannot avail any State Levy. It means SGST. So the dealer can avail the CGST and IGST? Please calrify this.

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1 Dated: 9-4-2018
By:- Rajagopalan Ranganathan


Please refer to Circular No. 43/2016-Cus . for details. But this circular talks about VAT.CST only. Regarding SGST the Government is yet to come out with reabte/refund Scheme. Kindly take up the matter with GST Council.


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