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 
2 Replies 
340 Views Asked by
IGST refund eligibility for Advance Authorisation exports continues despite duty-free imported raw materials and GST exemption.
Omission of rule 96(10) is treated as removing the restriction that created uncertainty over IGST refund claims. Exporters using Advance Authorisation are accordingly considered eligible to claim IGST refund on exports despite GST exemption at import and duty-free import of raw materials. Refund eligibility is presented as continuing notwithstanding import-side customs duty and GST exemptions. (AI Summary)
Omission of rule 96(10) is treated as removing the restriction that created uncertainty over IGST refund claims. Exporters using Advance Authorisation are accordingly considered eligible to claim IGST refund on exports despite GST exemption at import and duty-free import of raw materials. Refund eligibility is presented as continuing notwithstanding import-side customs duty and GST exemptions. (AI Summary)
With the complete removal of Rule 96(10), exporters are now fully entitled to claim an IGST refund on exports, even if the raw materials were imported duty-free under Advance Authorisation.