Refund under rule 89(4B)

[KARAN VERMA]

Sir

I m importing goods duty free and then export after manufacturing the same without payment of tax.

Now, my question is under which refund option i claim refund of GST paid on other inputs and input services used in exporting such goods.

AI Summary

Individual Seeks GST Refund on Duty-Free Exported Goods; Options Under Rules 89(4) or 89(4B) Suggested; Rule 96(10) Limits IGST Refund. An individual inquired about claiming a refund of GST paid on inputs and input services used in exporting goods that were imported duty-free and then manufactured. One respondent suggested two options: exporting without tax payment and claiming an input tax credit refund, or exporting with tax payment and seeking a refund. Another respondent noted that if goods were imported under specific customs notifications, a refund of IGST on exports cannot be claimed under rule 96(10) of CGST Rules. They advised claiming a refund under rules 89(4) or 89(4B), emphasizing that rule 89(4B) is an additional option.