Refund With Payment Of Tax In Case Of Deemed Exports

[HIMANSHU GOEL]

As per Rule 96(10) of CGST Rules, 2017, a person cannot claim refund of IGST on export of services where such person has availed benefit of Deemed Export under NN 48/2017-CT dated 18th Oct, 2017. Whether this restriction is applicable for

(a) indefinite period,

(b) tax period for which refund of IGST paid on export of services is filed,

(c) whole FY ?

AI Summary

Restriction on IGST Refunds for Export Services Under Deemed Export Benefits is Indefinite Per Rule 96(10) CGST Rules. A query was raised regarding the restriction on claiming refunds of IGST on export of services when benefits of Deemed Export under Notification 48/2017-CT are availed, as per Rule 96(10) of the CGST Rules, 2017. The discussion sought clarification on whether this restriction applies indefinitely, for a specific tax period, or the entire fiscal year. Responses indicated that the restriction, introduced via Notification No.54/18-CT on 9th October 2018, is indefinite until further amendments occur, and the amendment is prospective in nature.