Export under with payment of IGST

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?
Replies (3)
Quick Summary
This discussion clarifies that it is now possible to export goods under an Advance Authorisation scheme by paying IGST and subsequently claiming a refund. This is permissible following Notification 16/2020 CT, which amended Rule 96(10) to allow exporters who have claimed Basic Customs Duty (BCD) exemption but paid IGST on inputs to export with tax payment. This amendment is effective retrospectively from 23rd October 2017.

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 .

Note : Amended retrospective from 1/4/2020

*** sorry it's effective from 23/10/2017

Thank you

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