Notified class of person or business eligible for export with payment of IGST

Following the 2021 amendment to Section 16 of the IGST Act, the option to export on payment of IGST and claim a refund is no longer an automatic right for every exporter. It is now restricted to notified classes of persons or goods/services. Those not covered under these notifications must use the Bond or Letter of Undertaking (LUT) route, allowing them to export without tax and claim a refund of their accumulated input tax credit instead. Always refer to the latest government notifications to verify if your specific business category remains eligible for the "payment of IGST" route.