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        GST

        GST SECTORAL SERIES - FAQ: Handicrafts

        August 1, 2017

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        Inter-State treatment of imports and exports under GST: IGST levy with ITC and structured refund routes for exporters. Imports and exports are treated as inter-State supplies under GST: imports attract IGST (with ITC available) and exports are zero-rated supplies permitting export under bond/LUT with refund of ITC or payment of IGST and subsequent refund. IGST payment may be made by applying ITC in a prescribed hierarchy before cash; IGST on imports must be paid in cash. Refunds for exporters, including unutilised ITC, follow Section 54 procedures via the Common Portal and may use the shipping bill as the refund application for IGST where returns and export manifests are furnished.

        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Inter-State treatment of imports and exports under GST: IGST levy with ITC and structured refund routes for exporters.</h1> Imports and exports are treated as inter-State supplies under GST: imports attract IGST (with ITC available) and exports are zero-rated supplies permitting export under bond/LUT with refund of ITC or payment of IGST and subsequent refund. IGST payment may be made by applying ITC in a prescribed hierarchy before cash; IGST on imports must be paid in cash. Refunds for exporters, including unutilised ITC, follow Section 54 procedures via the Common Portal and may use the shipping bill as the refund application for IGST where returns and export manifests are furnished.

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