https://www.taxtmi.com/forum/issue?id=116287 Where imports were made with payment of IGST after utilizing Advance Authorization, exporters may export on payment of IGST and claim IGST refunds via customs; procurements made without GST under Advance Authorization preclude electing the IGST export route, requiring either export under LUT or forfeiture of the exemption, while exports without GST permit proportionate input tax credit refunds for taxable inputs and services. en-us Tue, 12 May 2020 11:41:13 +0530 Thu, 23 Jan 2025 15:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116287 Where imports were made with payment of IGST after utilizing Advance Authorization, exporters may export on payment of IGST and claim IGST refunds via customs; procurements made without GST under Advance Authorization preclude electing the IGST export route, requiring either export under LUT or forfeiture of the exemption, while exports without GST permit proportionate input tax credit refunds for taxable inputs and services. Discussion-Forum GST Tue, 12 May 2020 11:41:13 +0530 https://www.taxtmi.com/forum/issue?id=116287