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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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