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export refund, Customs - Import - Export - Customs - SEZ

Issue Id: - 113611
Dated: 12-4-2018
By:- Achin Malhotra
export refund

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Dear Sir,

Our client is doing export of exempted goods but He has to pay GST on the logistic services. Please let me know can he claim refund for the GST paid for the logistic services. If yes then what is the procedure. Our client is registered under GST.

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Showing Replies 1 to 3 of 3 Records

1 Dated: 12-4-2018
By:- Susheel Gupta


Section 16(2) of IGST specifically allows ITC in case of supply of zero rated exempt supplies.

You can take ITC of logistic services and claim refund


CA Susheel Gupta


2 Dated: 12-4-2018

-------------- And procedure is laid down in Rule 89 of CGST Rules, 2017 and in Board's Circular appended below:

Refund of IGST for Zero-rated supplies or accumulated ITC - Manual filing and processing of refund claims

Circular No. 17/17/2017-GST, dated 15-11-2017



3 Dated: 12-4-2018

Refund would be available as per the prescribed procedure.


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