Implementation of Section 16(4) of IGST Act related to restriction on export of certain goods on payment of IGST and coverage under refund mechanism- reg.
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Restriction on export of specified goods prevents IGST-paid exports; refund route blocked at shipping bill level. Goods listed in the notification must be exported only under LUT and cannot be exported on payment of IGST with refund; CBIC's backend disables the IGST refund route at the shipping bill level so any shipping bill containing a restricted item will not be allowed to be filed for the IGST-paid export/refund route.
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.
Restriction on export of specified goods prevents IGST-paid exports; refund route blocked at shipping bill level.
Goods listed in the notification must be exported only under LUT and cannot be exported on payment of IGST with refund; CBIC's backend disables the IGST refund route at the shipping bill level so any shipping bill containing a restricted item will not be allowed to be filed for the IGST-paid export/refund route.
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