Home Forum Goods and Services Tax - GST Month 6 2023 2023 (6) This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Refund of IGST paid on goods exported where goods are subject to Export Duty - Goods and Services Tax - GSTExtract As per the second proviso to Section 54(3) of the CGST Act, 2017, no refund of unutilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty. However, I have not come across any such restriction in refund of IGST paid on the export of the said goods. Does this mean that in case of goods subjected to export duty, instead of claiming refund of unutilized ITC, one should export by paying IGST and claim refund of such IGST paid?
|