IGST Credit availability in case of goods are exported.

[JIGAR SHAH]

Case:

Assessee Mr.A imported goods after paying import duty. Such imported Goods are exported by Assessee Mr. A to UAE under Zero Rated Supply.

Assessee Mr. A has paid Freight/courier service charges to export such goods and he want to avail input credit of IGST paid on Freight/courier service charges incurred on export of goods that were earlier imported.

Conclusion:

Can Assessee avail input credit of IGST paid on Freight/courier service charges paid on Export?

AI Summary

IGST Credit on Freight Charges for UAE Exports Can Be Claimed as Refund An individual inquired about the availability of IGST credit on freight charges for exporting goods to the UAE, which were initially imported after paying import duty. The question was whether the input credit of IGST paid on these freight charges could be availed. The response clarified that the IGST paid on freight services for exporting goods outside India can indeed be claimed as a refund.