IGST refund restriction on specified tobacco exports; system allows a user declaration to enable refund-route processing for eligible shipments. Restrictions on IGST refund for specified tobacco CTHs require export under LUT and a system block was implemented for affected shipping bills. To address exporter grievances, an exception allows the declarant to assert that goods are not in the prohibited category by entering INFO_CD: 'CHR' and INFO_QFR: 'GST ALLOWED' for the first shipping bill item; the system will process such IGST refund-route filings without validating the declaration and exporters may contact the helpdesk for assistance.
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.
IGST refund restriction on specified tobacco exports; system allows a user declaration to enable refund-route processing for eligible shipments.
Restrictions on IGST refund for specified tobacco CTHs require export under LUT and a system block was implemented for affected shipping bills. To address exporter grievances, an exception allows the declarant to assert that goods are not in the prohibited category by entering INFO_CD: 'CHR' and INFO_QFR: 'GST ALLOWED' for the first shipping bill item; the system will process such IGST refund-route filings without validating the declaration and exporters may contact the helpdesk for assistance.
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