ITC REFUND IF EXPORT MADE UNDER ADVANCE LICENCE

This query is : Open

RAM KUMAR SAINI (Querist)
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05 December 2019 Greatings for the day

we are manufacturer exporter and need to claim the ITC refund as per circular No. 17/17/2017-GST dt. 15.11.2017

some of our Raw Materials are Imported under Advance Authorization and some are Indigenous on payment of Gst

we import/export under Advance Authorization

can we claim ITC refund on the basis of Export done without payment of duty under Advance Authorization????

can we export on payment of IGST as well as Advance authorization simultaneously

Please advise

Thanks & Rgds

CA Anita Bhadra

CA Anita Bhadra (Expert)
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06 December 2019 Following link may help you to find the correct answer of your query :-

https://www.pwc.in/assets/pdfs/services/tax/indirect_news_alert/2019/pwc_news_alert_13_january_2019_government_removes_pre_import_condition.pdf

RAM KUMAR SAINI

RAM KUMAR SAINI (Querist)
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09 December 2019 Thanks for your attention
This link is only explaining about the

imports under Advance licence with payment of Igst
import under advance licence without payment of igst
import under advance licence after export obgligation or after export of goods under advance licence

my query is for refund of ITC which is accumulated against indigineous purchases and Services

My exports are under Advance Authorization without payment of IGST

am i eligible for ITC refund ???

Thanks

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