https://www.taxtmi.com/forum/issue?id=121119 IGST refund eligibility is considered after omission of Rule 96(10) of the CGST Rules, which had restricted refund claims for exports involving specified import-related benefits. The issue is whether exporters importing raw materials under Advance Authorisation may file shipping bills under the "With Payment of IGST" option, pay IGST on exports, and claim refund of that tax, along with any applicable procedural requirements. en-us Sun, 13 Sep 2026 17:59:38 +0530 Sun, 13 Sep 2026 17:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121119 IGST refund eligibility is considered after omission of Rule 96(10) of the CGST Rules, which had restricted refund claims for exports involving specified import-related benefits. The issue is whether exporters importing raw materials under Advance Authorisation may file shipping bills under the "With Payment of IGST" option, pay IGST on exports, and claim refund of that tax, along with any applicable procedural requirements. Discussion-Forum Goods and Services Tax - GST Sun, 13 Sep 2026 17:59:38 +0530 https://www.taxtmi.com/forum/issue?id=121119