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

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....elated to restriction on export of certain goods on payment of IGST and coverage under refund mechanism- reg. Reference is invited to sub section (4) of section 16 of IGST act 2017 and Notification No. 01/2023-Integrated Tax dated 31.07.2023 (copy enclosed). 2. Vide Notification No. 27/2023-Central Tax dated 31.07.2023, Section 16(4) of IGST Act, 2017 will be effective from 01.10.2023. Further, in terms of above provision, vide Notification no. 01/2023-Integrated Tax dated 31.07.2023, it has been notified that all goods or services (except the goods specified in column (3) of the TABLE in Notification) may be exported on payment of integrated tax on which the supplier of such goods or services may claim the refund of tax so paid. In effec....

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....se the trade for the same. 7. The difficulties, if any, in the implementation of this circular may be brought to the notice of the Board on email id- [email protected] Hindi version follows. Encls: as above Yours faithfully, (Radhe Krishna) Under Secretary (Cus-IV) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 01/2023 - Integrated Tax New Delhi, dated the 31st July, 2023 G.S.R….(E).-- In exercise of the powers conferred by sub-section (4) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereafter referred to as the "said Act"), the Central Government on the recommendations of the Council, hereby notifies all goods or se....

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.... Preparations containing snuff 19. 2403 99 60 Tobacco extracts and essence bearing a brand name 20. 2403 99 60 Tobacco extracts and essence not bearing a brand Name 21. 2403 99 70 Cut tobacco 22. 2403 99 90 Pan masala containing tobacco 'Gutkha' 23. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name 24. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name 25. 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90 Following essential oils other than those of citrus fruit namely: - * Of peppermint (Mentha piperita); * Of other mints : Spearmint oil (ex-mentha spicata), ....