we are purchasing of raw materials under advance authorisation and same it's despatching of export under advance authorisation. my question is can we export with payment of IGST for refund?
Yes you can now export with payment of tax & can claim refund for the same . As per Notification 16/2020 CT : the Explanation is inserted under rule 96(10) , that Exporter claimed exemption of BCD only & paid IGSTon inputs/procurement , can export goods with payment of tax .