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.

AI Summary

Clarification Sought on Export Refunds Under GST: Impact of ROSL on SGST, CGST, and IGST Claims An individual from Tamil Nadu sought clarification on export refunds under GST, specifically regarding the Rebate on State Levy (ROSL) scheme. The query was whether availing ROSL precludes claiming State Levy (SGST) refunds, and if Central GST (CGST) and Integrated GST (IGST) can still be claimed. A respondent advised referring to Circular No. 43/2016-Cus, which addresses VAT and CST, noting that the government has not yet released a rebate or refund scheme for SGST. The individual was advised to consult the GST Council for further guidance.