Refund of IGST on exports: procedural guidance under Rule ninety-six issued, exporters advised to follow CBEC instruction. Refund of IGST on export of goods is addressed by a trade notice referencing CBEC Instruction No. 15/2017 which sets out the procedure for claiming IGST refund under the CGST Rules; trade associations are directed to bring the instruction's contents to the notice of their members and the public.