TaxTMI 
TaxTMI 
Post deletion of Rule 96 (10) of IGST, a RTP can now export the goods purchased under .1 % (Merchant Export concessional rate) can now export the goods under IGST and now not required to export only under LUT
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GST Refund of merchant export post deletion of 89(4) in 54th council meet
05 Nov 2024 
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Merchant export under IGST: refund entitlement and option to export with payment after deletion of restrictive rule.
Merchants may export by paying IGST and subsequently claim refunds following deletion of a previously restrictive rule; practitioner responses confirm export-with-payment is available and a high-court decision declaring the restrictive rule ultra vires supports that option, with practical consequences for refund filing and compliance where exports were previously limited to LUT-based mechanisms. (AI Summary)
Merchants may export by paying IGST and subsequently claim refunds following deletion of a previously restrictive rule; practitioner responses confirm export-with-payment is available and a high-court decision declaring the restrictive rule ultra vires supports that option, with practical consequences for refund filing and compliance where exports were previously limited to LUT-based mechanisms. (AI Summary)