Refund under GST

[Deepak Goyal]

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?

[Shilpi Jain]

Ideally the shipping bill should have been in your name as an exporter. In such a case you can claim refund of the IGST paid.

However, in this case if the SEZ has filed the SB in his name then you will not be eligible for any refund.

[Deepak Goyal]

Thanks Shilpi for your reply,

But our case is covered u/s 10 & 16 of the IGST Act and in all means it is a Zero rated supply, since we have Bill of Export and Endorsement by SEZ Authority. We just want to know the procedure of refund because on the GST portal there is no specific option in which we can claim refund

[KASTURI SETHI]

In such a situation you can try by filing application for refund claim manually.

[Raam Srinivasan Swaminathan Kalpathi]

Hi

You are eligible for refund - period. On the procedural aspect kindly upload the refund claim under 'Others' category. As long as your export invoice and BOE into SEZ has been authorised by the 'Specified' Officer your refund claim cannot be denied. There is a RTI in which it has been clarified that the 'Authorised' Officer is the Specified Officer.

In the event you are unable to upload the refund claim under 'Others' category kindly file a manual application as provided in Rule 97A.

Thanks

AI Summary

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.