https://www.taxtmi.com/forum/issue?id=115321 Entitlement to IGST refund on exports is governed by Rule 96(10) CGST, which disqualifies refund claims where the exporter has availed benefit under the relevant central tax notification or a customs notification; availing the customs notification benefit therefore bars an IGST refund. Practical eligibility depends on the export date and amendments to the notifications and rules, which may affect entitlement around amendment dates. en-us Wed, 14 Aug 2019 19:21:45 +0530 Thu, 23 Jan 2025 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115321 Entitlement to IGST refund on exports is governed by Rule 96(10) CGST, which disqualifies refund claims where the exporter has availed benefit under the relevant central tax notification or a customs notification; availing the customs notification benefit therefore bars an IGST refund. Practical eligibility depends on the export date and amendments to the notifications and rules, which may affect entitlement around amendment dates. Discussion-Forum GST Wed, 14 Aug 2019 19:21:45 +0530 https://www.taxtmi.com/forum/issue?id=115321