Dear sir, Is IGST paid by SEZ unit, can file GST refund application? if yes, please clarify with related notification
IGST REFUND ELIGIBLE TO SEZ
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SEZ Units Eligible for IGST Refund on Exports Under Section 54 CGST Act, But Incorrect Invoicing Can Cause Rejections. A discussion on whether a Special Economic Zone (SEZ) unit can claim a refund for Integrated Goods and Services Tax (IGST) paid. Participants agree that under Section 54 of the Central Goods and Services Tax (CGST) Act, SEZ units can file for a refund on exported goods, with no specific legal restrictions. However, there are instances where claims have been rejected due to incorrect invoicing of IGST. It is noted that decisions may vary based on the interpretation of the law by different department officers. (AI Summary)