TaxTMI 
TaxTMI 
Sir/ Madam,
IGST refund is eligible on the export of goods under Advance Authrisation where as all imported items cleared with duty (BCD and GST exemption) as beacuse 96(10)-CGST rule is omitted.
Please clarify
IGST Refund - Exports (Advance Authrisation)
13 Sep 2026 
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IGST refund eligibility for Advance Authorisation exports requires clarification after omission of restrictions affecting exempt-duty imported inputs.
IGST refund eligibility on exports under Advance Authorisation is queried where imported inputs have been cleared using exemptions from basic customs duty and GST. The issue concerns the effect of the omission of rule 96(10) of the CGST Rules on entitlement to refund of IGST paid on such exports. (AI Summary)
IGST refund eligibility on exports under Advance Authorisation is queried where imported inputs have been cleared using exemptions from basic customs duty and GST. The issue concerns the effect of the omission of rule 96(10) of the CGST Rules on entitlement to refund of IGST paid on such exports. (AI Summary)