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        Case ID :
        GST

        Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports – Regarding.

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        Zero rated supply: exporters can claim Compensation Cess refund or export under bond with cess credit recovery. Provisions defining zero rated supply under the IGST framework apply mutatis mutandis to the Compensation Cess on exports. Exporters may either claim refund of Compensation Cess paid or export under bond/Letter of Undertaking without paying Compensation Cess and claim refund of unutilised input tax credit of Compensation Cess attributable to the exports. The circular directs issuance of trade/public notices and reporting of implementation difficulties.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Zero rated supply: exporters can claim Compensation Cess refund or export under bond with cess credit recovery.

                              Provisions defining zero rated supply under the IGST framework apply mutatis mutandis to the Compensation Cess on exports. Exporters may either claim refund of Compensation Cess paid or export under bond/Letter of Undertaking without paying Compensation Cess and claim refund of unutilised input tax credit of Compensation Cess attributable to the exports. The circular directs issuance of trade/public notices and reporting of implementation difficulties.


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