IGST refund on export of certain tobacco products -reg.

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[email protected] www.chennaicustoms.gov.in File No. CUS/RFD/IGST/OTH/2024-IGST Date: 13.03.2024 PUBLIC NOTICE NO. 10 / 2024 Subject - IGST refund on export of certain tobacco products - reg. Kind attention is invited to Circular No. 24 /2023-Customs dated 30th September 2023, regarding sub-section (4) of Section 16 of IGST act 2017 and Notification No. 01/2023-Integrated Tax dated ....

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....where the GST regulations allow filling of shipping bills with IGST refund claim for goods that are not carrying a brand name, while restricting filing of shipping bills for goods carrying a brand name). 4. In order to address the above issue, an exception has been built in system to allow the user to declare that his goods do not fall within the prohibited category (where IGST refund from cust....