TaxTMI 
TaxTMI 
IGST Claim on Export of Goods under Advance Authorization (Omitted of Rule 96(10))
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....GST Claim on Export of Goods under Advance Authorization (Omitted of Rule 96(10)) <br> Query (Issue) Started By: - Raju M Dated:- 13-9-2026 Goods and Services Tax - GST <br> Got 1 Replies <br> GST<br>....
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.... <br> Sir / Madam We are importing raw materials under the Advance Authorisation scheme and currently filing Shipping Bills under LUT, as Rule 96(10) of the CGST Rules was restricting the eligibility ....
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....to claim IGST refunds on exports. As per Notification No. 20/2024-Central Tax dated 08.10.2024, Rule 96(10) of the CGST Rules was omitted. In view of the above amendment, kindly clarify whether we can....
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.... now file Shipping Bills under the "With Payment of IGST" option for exports involving raw materials imported under Advance Authorisation and claim a refund of the IGST paid on such exports. We reques....
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....t you to kindly confirm the applicability of this provision and the necessary procedure, if any. --Reply By: Shilpi Jain The Reply: Yes, export can now be done with payment of IGST. <br>***<br> ....
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