IGST refund on export of certain tobacco products - reg.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....in Website: www.aircustomschennai.gov.in F. No. GEN/EDI/UPLD/2/2024-EDI Date : 15-03-2024 Public Notice No. 05/2024 Sub : 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 31st August 2023 vide ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ulations 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. 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 customs is not permissible), and the system will process the....