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

13 Sep 2026

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Raju M

IGST refund eligibility on advance authorisation exports may follow omission of the restriction on IGST-paid export shipments.
Omission of Rule 96(10) of the CGST Rules is considered for exports involving raw materials imported under the Advance Authorisation scheme. Exporters who had filed Shipping Bills under a Letter of Undertaking may undertake exports with payment of IGST and claim refund of the IGST paid. The discussion further takes the view that, as the omission has no saving or sunset clause, its effect may extend to pending litigation concerning the earlier restriction. (AI Summary)

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.

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Shilpi Jain

Replied on Sep 14, 2026

Yes, export can now be done with payment of IGST.

Raam Srinivasan Swaminathan Kalpathi

Replied on Sep 14, 2026

Dear Querist

Kindly note that Rule 96(10) was omitted without a saving or sunset clause. The impact of this is that for even pending cases under litigation the benefit of the omission will apply. You may refer to the following case laws also, viz.

Goodluck India Limited -

2026 (8) TMI 719 - Supreme Court - Glen Industries Private Limited & Anr. v. The Deputy Director, Directorate General of GST Intelligence & Ors. (Cal HC)

This judgment was a watershed moment, providing judicial confirmation that administrative authorities cannot pass orders invoking a provision that has been removed from the statute book, even if the proceeding was initiated when the rule was in force.

Guj HC in Addwrap Packaging Pvt. Ltd. & Anr. v. Union of India & Ors.- 2025 (6) TMI 1156 - GUJARAT HIGH COURT, echoed a similar view and delivered a judgment that further solidified the legal position Thanks

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