Export of Bunker fuels used in ships or vessels are taxable @ 5% as per notification no. 35/2017-Integrated Tax (Rate) dates 13th October 2017. Whether refund of such IGST paid is allowed or not?
And
As per Rule 96 , Shipping Bill file by Exporter shall be deemed for application for IGST paid on Export.
Hence as soon as GSTR 1 filed with export detail , the IGST paid will be auto refunded in bank account of Exporter within the stipulated time
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