https://www.taxtmi.com/forum/issue?id=118620 Exporters of pan masala who pay IGST and Compensation Cess at export are eligible to claim refunds of both taxes under the zero rating principle and Circular No.1/1/2017, which treats IGST Act zero rating rules as applicable mutatis mutandis to compensation cess. The GST Council recommended prospectively restricting IGST refund routes for specified goods and permitting exports of those goods only against a Letter of Undertaking with refund available through accumulated ITC, while other goods may continue to be exported on payment of IGST with refund of tax paid. en-us Tue, 04 Jul 2023 13:48:59 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118620 Exporters of pan masala who pay IGST and Compensation Cess at export are eligible to claim refunds of both taxes under the zero rating principle and Circular No.1/1/2017, which treats IGST Act zero rating rules as applicable mutatis mutandis to compensation cess. The GST Council recommended prospectively restricting IGST refund routes for specified goods and permitting exports of those goods only against a Letter of Undertaking with refund available through accumulated ITC, while other goods may continue to be exported on payment of IGST with refund of tax paid. Discussion-Forum GST Tue, 04 Jul 2023 13:48:59 +0530 https://www.taxtmi.com/forum/issue?id=118620