Export refund

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This query is : Resolved

Kaustubh Ram Karandikar (Querist)

14 August 2019 As per Rule 96(10) of CGST Rules, person claiming refund of IGST paid on exports of goods or services should not have received supplies on which the benefit of notification No. 48/2017-Central Tax, OR availed the benefit under notification No. 78/2017-Customs. XYZ are claiming benefit under notification 78/2017 custom but not under notification No. 48/2017. Is XYZ eligible to get refund of IGST paid on export of goods.

CA PARTH SHAH

CA PARTH SHAH (Expert)

16 August 2019 As per the interpretation of the law and logically also IGST Refund cannot be claimed if benefit of any of the notification no 48/2017- central tax and 78/201- customs is taken.

So in your case, XYZ shall not be able to claim refund of IGST on export since it has already claimed benefit under the notification 78/2017-customs.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

29 October 2026 Rule 96(10) has been omitted from 8-10-2024, so for exports after that date the IGST refund isn't blocked by availing Notf 78/2017-Customs or 48/2017-CT inputs; the bar continues only for earlier periods.

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