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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....m/Sir, Subject: 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- 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 ....

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....itable trade notices/ public notices may be issued in this regard to sensitise 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....

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....moking tobacco not bearing a brand name 11. 2403 91 00 "Homogenised" or "reconstituted" tobacco, bearing a brand name 12 2403 99 10 Chewing tobacco (without lime tube) 13. 2403 99 10 Chewing tobacco (with lime tube) 14. 2403 99 10 Filter khaini 15. 2403 99 20 Preparations containing chewing tobacco 16. 2403 99 30 Jarda scented tobacco 17. 2403 99 40 Snuff 18. 2403 99 50 Preparations containing snuff 19. 2403 99 60 Tobacco extracts and essence bearing a brand name 20. 2403 99 60 ....