Export of Goods Query

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com )   (3468 Points)

24 February 2024  

Dear Members

As per proviso to section 54(3) of CGST Act, no refund of ITC is available where goods exported out of India are subjected to export duty.

Does this export duty mean customs duty payable on export of goods.

Request your views please.


CA Dipjyoti  Majumdar