https://www.taxtmi.com/forum/issue?id=118409 Rule 96(10) has been interpreted to bar an entire GST registration from claiming refund of IGST paid exports if the unit receives any goods under the concessional merchant export rate, preventing mixed use of IGST payment/refund and LUT routes; Circulars suggest concessional rate supplies must be exported under LUT and that the concessional option is optional, but their differing issuance basis and wording leave the tension with the rule unresolved and expose taxpayers to departmental challenge, prompting recommendations to notify authorities and proceed cautiously. en-us Thu, 09 Mar 2023 14:11:53 +0530 Thu, 23 Jan 2025 15:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118409 Rule 96(10) has been interpreted to bar an entire GST registration from claiming refund of IGST paid exports if the unit receives any goods under the concessional merchant export rate, preventing mixed use of IGST payment/refund and LUT routes; Circulars suggest concessional rate supplies must be exported under LUT and that the concessional option is optional, but their differing issuance basis and wording leave the tension with the rule unresolved and expose taxpayers to departmental challenge, prompting recommendations to notify authorities and proceed cautiously. Discussion-Forum GST Thu, 09 Mar 2023 14:11:53 +0530 https://www.taxtmi.com/forum/issue?id=118409