Refund of export with IGST

[KARAN VERMA]

Sir

I m purchasing 70% raw material import on basis of license and not paying any custom duty and IGST. And my sale is also 90 % export.

For my 30% domestic raw material purchase, I m paying GST and also paying GST on local service provider.

My question in to extent of ITC accumulate for domestic purchase of goods and services, can I export goods with payment of IGST ( by utilising domestic input tax credit) and take refund of the same from custom.

AI Summary

Export under LUT requires exports without IGST; exporters should not mix LUT and IGST payment options for the same shipments.
Exporters must choose between exporting under a Letter of Undertaking (LUT) without payment of IGST or exporting with payment of IGST and claiming refund; departmental practice discourages splitting the same consignments between the two routes because mixing options invites administrative scrutiny and creates difficulties in tracing and justifying input tax credit claims.