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Export Refund, Goods and Services Tax - GST

Issue Id: - 115321
Dated: 14-8-2019
By:- Kaustubh Karandikar
Export Refund

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As per Rule 96(10) of CGST Rules, person claiming refund of IGST paid on exports of goods or services should not have received supplies on which the benefit of notification No. 48/2017-Central Tax, OR availed the benefit under notification No. 78/2017-Customs. XYZ are claiming benefit under notification 78/2017 custom but not under notification No. 48/2017. Is XYZ eligible to get refund of IGST paid on export of goods.

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1 Dated: 31-10-2019
By:- Shilpi Jain

XYZ would not be eligible for the refund of the IGST paid on exports. Please note that these provisions underwent a lot of amendment, retrospective, prospective, mistake corrections etc. So be clear regarding the date when the export was made. I think for exports made from Oct '18 (not sure about exact date) onwards the said benefit would not be available.


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