https://www.taxtmi.com/forum/issue?id=114232 Exporting after charging IGST when inputs are acquired under Advance Authorisation depends on the supplier's chosen route: if duty paid inputs are in inventory the supplier may use them and apply for refund; alternatively, the supplier may import inputs duty free under Advance Authorisation and use them for export. The correspondence asks whether an exporter can import raw material duty free, export after charging IGST, and claim refund; the replies indicate the two available options (duty paid with refund or duty free import) without asserting a bar on export after charging IGST. en-us Sat, 13 Oct 2018 08:30:04 +0530 Thu, 23 Jan 2025 15:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114232 Exporting after charging IGST when inputs are acquired under Advance Authorisation depends on the supplier's chosen route: if duty paid inputs are in inventory the supplier may use them and apply for refund; alternatively, the supplier may import inputs duty free under Advance Authorisation and use them for export. The correspondence asks whether an exporter can import raw material duty free, export after charging IGST, and claim refund; the replies indicate the two available options (duty paid with refund or duty free import) without asserting a bar on export after charging IGST. Discussion-Forum GST Sat, 13 Oct 2018 08:30:04 +0530 https://www.taxtmi.com/forum/issue?id=114232