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Refund of IGST paid on imports, Goods and Services Tax - GST

Issue Id: - 118168
Dated: 24-9-2022
By:- Kapil Gupta
Refund of IGST paid on imports

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Dear Experts,

I want to know whether I am eligible for refund of IGST paid on imports of goods under any circumstances.

I have a restaurant in Maharashtra and i import goods related to same from outside India to my factory in madhya pradesh where I process the imported goods and send to my restaurant for serve to customers. My question is i am paying 18-28% IGST on import and transferring all the goods from MP to Maharashtra @ 5%. Can I eligible to take the refund of accumulated ITC in this case?

Your valuable suggestions in this regard will be highly appreciable.

Thankx in advance.

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Posts / Replies

Showing Replies 1 to 3 of 3 Records

1 Dated: 25-9-2022
By:- Shilpi Jain

What is the reason that the goods are transferred at 5%? Is it as per the rate notification?

If that's in line with law you can claim refund of accumulated ITC at the processing unit.

2 Dated: 25-9-2022
By:- Kapil Gupta

Not as per 5% but most of the goods transferred at 5% only.

3 Dated: 27-9-2022
By:- Ganeshan Kalyani

If you are transferring all your imported material as such then the rate of tax paid on import will apply on transfer. Each material is subject to GST as per tariff. There is no flat single rate.


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