IGST Refund - Exports (Advance Authrisation)

[Raju M]

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

[Shilpi Jain]

Even if you take the GST exemption on import you are still eligible for IGST refund on exports. The complicated and confusing rule 96(10) stands omitted.

AI Summary

IGST refund eligibility for Advance Authorisation exports continues despite GST exemption on imports following omission of the restrictive rule.
IGST refund on exports under Advance Authorisation remains available where imported goods are cleared with exemptions from basic customs duty and GST. Omission of rule 96(10) of the CGST Rules removes the restriction identified in the discussion, and GST exemption on import does not preclude IGST refund on exports.