Export Refund

[Kaustubh Karandikar]

As per Rule 96(10) of CGST Rules, person claiming refund of IGST paid on exports of goods or services should not have received supplies on which the benefit of notification No. 48/2017-Central Tax, OR availed the benefit under notification No. 78/2017-Customs. XYZ are claiming benefit under notification 78/2017 custom but not under notification No. 48/2017. Is XYZ eligible to get refund of IGST paid on export of goods.

[Shilpi Jain]

XYZ would not be eligible for the refund of the IGST paid on exports. Please note that these provisions underwent a lot of amendment, retrospective, prospective, mistake corrections etc. So be clear regarding the date when the export was made. I think for exports made from Oct '18 (not sure about exact date) onwards the said benefit would not be available.

AI Summary

IGST refund eligibility denied where exporter avails customs notification benefit; timing and amendments determine entitlement. Entitlement to IGST refund on exports is governed by Rule 96(10) CGST, which disqualifies refund claims where the exporter has availed benefit under the relevant central tax notification or a customs notification; availing the customs notification benefit therefore bars an IGST refund. Practical eligibility depends on the export date and amendments to the notifications and rules, which may affect entitlement around amendment dates.