TaxTMI 
TaxTMI 
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.
Refund under rule 89(4B)
04 Oct 2021 
4 Replies 
4280 Views Asked by
Refund under rule 89(4B): exporters using duty free imports can claim input tax credit refund or opt for rule 89(4).
Exporters who import duty free and export without payment of tax can claim refund of input tax credit on inputs and input services used in the exported goods by claiming refund under rule 89(4) or, alternatively, under rule 89(4B); rule 89(4B) is an additional option and does not preclude claims under rule 89(4). If IGST was not paid at import due to duty free schemes, the refund route tied to paying IGST at import is generally unavailable, though an importer may elect to pay IGST at import and export with payment to use the refund mechanism applicable to export with payment, depending on case facts. (AI Summary)
Exporters who import duty free and export without payment of tax can claim refund of input tax credit on inputs and input services used in the exported goods by claiming refund under rule 89(4) or, alternatively, under rule 89(4B); rule 89(4B) is an additional option and does not preclude claims under rule 89(4). If IGST was not paid at import due to duty free schemes, the refund route tied to paying IGST at import is generally unavailable, though an importer may elect to pay IGST at import and export with payment to use the refund mechanism applicable to export with payment, depending on case facts. (AI Summary)