Refund of IGST paid on export of goods.

[Narendra Soni]

Dear Expert, kindly suggest the meaning of below para of Rule 96, what is restriction for availing IGST paid refund from Customs ???

''The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017-Central Tax dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E) dated the 18th October, 2017 or notification No. 40/2017-Central Tax (Rate) 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E) dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E) dated the 23rd October, 2017 or notification No. 78/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79/2017-Customs Tax dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017.]

AI Summary

Exporters Face IGST Refund Restrictions: Choose Between Rule 96 or Rule 89 Based on Supplier Benefits A discussion in a forum revolves around the refund of Integrated Goods and Services Tax (IGST) paid on exported goods. The main issue is the restriction on claiming IGST refunds if the supplier has benefited from certain government notifications. Participants clarify that exporters cannot claim IGST refunds if their suppliers have availed benefits from specified notifications. Instead, exporters can claim refunds on inputs and input services under Rule 89. The conversation highlights that only one type of refund can be claimed, either under Rule 96 or Rule 89, depending on the supplier's benefit status.