Notification number 20/2024 cgst

[Govinda Raju]

after notification 20/2024 says :

In the said rules, in rule 96, sub-rule (10) shall be omitted

is it means units can get exemption both BCD and IGST and still claim IGST REFUND under rule 96

or

only rule 89 is allowed for IGST Refund on Exports.

[Shilpi Jain]

EOU, AA units, etc. now eligible for exporting with payment of tax and claiming refund of such IGST paid.

AI Summary

IGST refund: export units can export on payment of IGST and claim refund under the amended rule 96 framework. Notification 20/2024 omits sub rule (10) of rule 96; as replied, export units including EOUs and AA units are eligible to export on payment of tax and claim refund of the IGST paid, enabling those units to pursue IGST refund under the amended rule 96 framework.