https://www.taxtmi.com/forum/issue?id=118597 The proviso to the CGST refund provision prevents refund of unutilised input tax credit for exports of goods subject to export duty, but that does not per se bar exporters from paying IGST on such exports and claiming refund of the IGST under the IGST Act and refund rules. Views differ on whether goods subject to export duty qualify as zero-rated supplies; recent legislative amendments and notifications have imposed notification-based restrictions narrowing the IGST-payment refund route for specified goods, making the availability of the refund route dependent on current notifications and GST Council recommendations. en-us Fri, 23 Jun 2023 11:54:49 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118597 The proviso to the CGST refund provision prevents refund of unutilised input tax credit for exports of goods subject to export duty, but that does not per se bar exporters from paying IGST on such exports and claiming refund of the IGST under the IGST Act and refund rules. Views differ on whether goods subject to export duty qualify as zero-rated supplies; recent legislative amendments and notifications have imposed notification-based restrictions narrowing the IGST-payment refund route for specified goods, making the availability of the refund route dependent on current notifications and GST Council recommendations. Discussion-Forum GST Fri, 23 Jun 2023 11:54:49 +0530 https://www.taxtmi.com/forum/issue?id=118597