Pankaj Rawat
(GST Practitioner)
22 November 2020
Yes you are correct the refund is available.
The provision of Section 24 can override the Section 22 of CGST , whereas the person engaged exclusively in supply Exempted goods is cover under Section 23 & moreover in term of Circular 45/19/2018 GST which clarify that the Zero Rated supply of Exempted goods does not require furnishing of LUT ,so if the Exempted goods is exported , the IGST is not applicable.
So the applicability of Section 24 of mandatory Registration do not invoke.