Clarification about Export Refund under GST

[venkatachalapathy parameshwaran]

Hi Madam,

This is venkatachalapathy.p from Tirupur in Tamilnadu. I request you to please clarify about the export refund for the following situation:

The Central Government has introduced ROSL (Rebate on State Levy). The condition of the Scheme is When the dealer avail the ROSL they cannot avail any State Levy. It means SGST. So the dealer can avail the CGST and IGST? Please calrify this.

[Rajagopalan Ranganathan]

Sir,

Please refer to Circular No. 43/2016-Cus . for details. But this circular talks about VAT.CST only. Regarding SGST the Government is yet to come out with reabte/refund Scheme. Kindly take up the matter with GST Council.

AI Summary

Export refund under GST: ROSL bars claiming state levy rebate, SGST refund scheme pending and referral advised. ROSL's condition bars availing the state levy rebate, which in effect prevents claiming SGST under ROSL; existing circulars cited pertain to VAT/CST only, and no SGST-specific rebate or refund scheme under GST has been issued, so the matter should be taken up with the GST Council for clarification.