https://www.taxtmi.com/forum/issue?id=117545 Exporters who import duty free and export without payment of tax can claim refund of input tax credit on inputs and input services used in the exported goods by claiming refund under rule 89(4) or, alternatively, under rule 89(4B); rule 89(4B) is an additional option and does not preclude claims under rule 89(4). If IGST was not paid at import due to duty free schemes, the refund route tied to paying IGST at import is generally unavailable, though an importer may elect to pay IGST at import and export with payment to use the refund mechanism applicable to export with payment, depending on case facts. en-us Mon, 04 Oct 2021 15:30:11 +0530 Thu, 23 Jan 2025 15:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117545 Exporters who import duty free and export without payment of tax can claim refund of input tax credit on inputs and input services used in the exported goods by claiming refund under rule 89(4) or, alternatively, under rule 89(4B); rule 89(4B) is an additional option and does not preclude claims under rule 89(4). If IGST was not paid at import due to duty free schemes, the refund route tied to paying IGST at import is generally unavailable, though an importer may elect to pay IGST at import and export with payment to use the refund mechanism applicable to export with payment, depending on case facts. Discussion-Forum GST Mon, 04 Oct 2021 15:30:11 +0530 https://www.taxtmi.com/forum/issue?id=117545