Dear Experts,
We are a exporter and out foreign client is instructed us to ship the material to the SEZ unit in India. We have prepared export documents as per below:-
Bill to : Overseas party.
Ship to : SEZ unit in India against which Bill of Export has been issued by SEZ Authority.
After necessary processing, SEZ unit exports the material to the overseas customers of our foreign client to save his shipment cost. We get payment in foreign currency from our foreign client. We have paid IGST on such supply. Please guide us how to claim refund of such IGST paid?
Exporter Seeks IGST Refund on SEZ Supplies; Eligibility Hinges on Documentation per Sections 10 & 16 of IGST Act. An exporter sought guidance on claiming a refund for Integrated Goods and Services Tax (IGST) paid on supplies shipped to a Special Economic Zone (SEZ) unit in India, which were later exported by the SEZ to overseas customers. The exporter receives payment in foreign currency and believes the transaction is zero-rated under Sections 10 and 16 of the IGST Act. Responses suggested that eligibility for a refund depends on the export documentation and advised filing a refund claim manually or under the 'Others' category on the GST portal, as long as the export invoice and Bill of Export are authorized by the Specified Officer. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
