https://www.taxtmi.com/article/detailed?id=9087 Restriction on the option of export with payment of tax applies to goods manufactured using imported inputs or capital goods brought in under duty- and tax-exemption; EOUs using such duty-free capital goods (other than those under EPCG) cannot opt to pay IGST and compensation cess and claim refunds, whereas capital goods under EPCG are eligible for the export-with-payment exception, and a later explanation permitting IGST/CC payment where only basic customs duty was exempted does not extend to these EOUs. en-us Sat, 18 Apr 2020 11:30:53 +0530 Sat, 18 Apr 2020 11:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9087 Restriction on the option of export with payment of tax applies to goods manufactured using imported inputs or capital goods brought in under duty- and tax-exemption; EOUs using such duty-free capital goods (other than those under EPCG) cannot opt to pay IGST and compensation cess and claim refunds, whereas capital goods under EPCG are eligible for the export-with-payment exception, and a later explanation permitting IGST/CC payment where only basic customs duty was exempted does not extend to these EOUs. Articles Goods and Services Tax - GST Sat, 18 Apr 2020 11:30:53 +0530 https://www.taxtmi.com/article/detailed?id=9087