Implementation of Section 16(4) of IGST Act related to restriction on export of certain goods on payment of IGST and coverage under refund mechanism https://www.taxtmi.com/circulars?id=66862 CBIC has implemented backend functionality to block the IGST refund route at shipping bill level for goods excluded by Notification No. 01/2023, such that goods listed (notably specified tobacco products, pan masala and certain essential oils) may be exported only under a Letter of Undertaking and any shipping bill containing an invoice with a restricted item will not be permitted for filing for IGST refund. en-us Sat, 30 Sep 2023 00:00:00 +0530 Tue, 03 Oct 2023 17:41:00 +0530 TaxTMI RSS Generator Implementation of Section 16(4) of IGST Act related to restriction on export of certain goods on payment of IGST and coverage under refund mechanism https://www.taxtmi.com/circulars?id=66862 CBIC has implemented backend functionality to block the IGST refund route at shipping bill level for goods excluded by Notification No. 01/2023, such that goods listed (notably specified tobacco products, pan masala and certain essential oils) may be exported only under a Letter of Undertaking and any shipping bill containing an invoice with a restricted item will not be permitted for filing for IGST refund. Circulars Customs Sat, 30 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66862