Export Refund under two situations

Kaustubh Ram Karandikar (Corporate Consultant- Central Excise & Service Tax)   (519 Points)

09 March 2023  

XYZ is having two types of supplies 1) Exporting manufactured goods or goods received from a supplier who is charging full GST which in turn is exported by XYZ. 2) XYZ is acting as a merchant exporter where the supplier of goods is charging 0.1% GST which in turn is exported by XYZ under LUT. Can XYZ pay IGST on exports under first situation and claim refund of the same and also act as a merchant exporter for the second situation or he is not allowed to do the same since prohibited by Rule 96(10) of CGST Rules?