IGST Claim on Export of Goods under Advance Authorization (Omitted of Rule 96(10))

[Raju M]

Sir / Madam

We are importing raw materials under the Advance Authorisation scheme and currently filing Shipping Bills under LUT, as Rule 96(10) of the CGST Rules was restricting the eligibility to claim IGST refunds on exports.

As per Notification No. 20/2024-Central Tax dated 08.10.2024, Rule 96(10) of the CGST Rules was omitted.

In view of the above amendment, kindly clarify whether we can now file Shipping Bills under the "With Payment of IGST" option for exports involving raw materials imported under Advance Authorisation and claim a refund of the IGST paid on such exports.

We request you to kindly confirm the applicability of this provision and the necessary procedure, if any.

AI Summary

IGST refund eligibility after removal of export restriction for advance authorisation imports requires procedural clarification.
IGST refund eligibility is considered after omission of Rule 96(10) of the CGST Rules, which had restricted refund claims for exports involving specified import-related benefits. The issue is whether exporters importing raw materials under Advance Authorisation may file shipping bills under the "With Payment of IGST" option, pay IGST on exports, and claim refund of that tax, along with any applicable procedural requirements.