Export Refund under two situations

Import / Export 395 views 2 replies

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?

Replies (2)
In my view yes he can do, the prohibition is not sell at full rate when purchased at concessional rate.
each transactions to be treated separetly.
Yes. can be done. there is no restriction.


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