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Export with payment IGST under AA

148 views 3 replies

Gurumurthi Ramnathan

B.Com

51 Points Joined September 2015

raw materials are purchasing from SEZ units under AA without payment of Duty. other than RM we are purchasing of payment of duty. so, accumulative of ITC we are dispatching of export under AA with payment of IGST for refund. is it applicable under rule 96(10)? or accumulative of ITC can we get refund under rule 89 4a 4b

Replies (3)

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

Dear

As per clause 4(A) & 4(B) under Rule 89 of CGST Act : The supplier who has availed the Benefits under Notification 48/2017 CT , 40/2017 CT (R) , 78/2017 & 79/2017 Custom can claim refund of input tax credit in respect of input & input Services used for making such export.

Now come to 2nd part of Query , which I have replied in your earlier Query also.
In term of Notification 16/2020 CT , the Explanation being inserted under rule 96(10) of CGST Act is : Supplier who has availed the Exemption of BCD but paid GST on the raw material can export with payment of tax & can be now claim refund for the same .