TMI BlogGoods or services may be exported or supplied to SEZ on payment of integrated tax (IGST) and refund may be claimed thereafter - This facility of payment of IGST first and claim of refund later is not available for certain goods as specifiedX X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Government on the recommendations of the Council, hereby notifies 1 [ (i) all goods or services (except the goods specified in column (3) of the TABLE below) as the class of goods or services which may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid; and (ii) all suppliers to a Developer or a unit in Special Economic Zone undertaking authorised operations as the class of persons who may make supply of goods or services (except the goods specified in column (3) of the TABLE below) to such Developer or a unit in Special Economic Zone for authorised operations on payment of integrated tax and on which the said suppliers may claim the refund of tax so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2403 11 10 Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name 7. 2403 11 90 Other water pipe smoking tobacco not bearing a brand name. 8. 2403 19 10 Smoking mixtures for pipes and cigarettes 9. 2403 19 90 Other smoking tobacco bearing a brand name 10. 2403 19 90 Other smoking tobacco not bearing a brand name 11. 2403 91 00 Homogenised or reconstituted tobacco, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90 Following essential oils other than those of citrus fruit namely: - Of peppermint (Mentha piperita); Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex-mentha citrate), Mentha arvensis Explanation. - (i) In this Table, tariff item , sub-heading , heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapters as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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