We have manufactured and supplied Capital Goods (Pharma Machinery) with IGST to our customer who has issued invalidation letter under EPCG License.
Now our customer is not ready to pay IGST amount stating that we have to apply for refund of IGST with the GST department.
Can we apply IGST refund with GST department since it is not EOU supply. If yes give us notification for our reference.
Supplier Seeks IGST Refund for Pharma Machinery under EPCG License; Faces Server Access Issues per GST Circular 147/1/03/2021-GST A company supplied capital goods (pharma machinery) with IGST under an EPCG license, and the customer refused to pay the IGST, suggesting the supplier apply for a refund. The supplier sought advice on eligibility for an IGST refund, as it was not an EOU supply. Responses indicated the refund is eligible under Notification 48/2017-CT as it is deemed an export. However, the supplier's customer exports medicines made with the machinery, not the machinery itself. Additional guidance referenced GST Circular No. 147/1/03/2021-GST. The supplier applied for a refund but faced issues responding to a notice due to difficulties accessing the GST server. (AI Summary)
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