Refund on Export

Can I claim refund of input/input services if I export goods which are exempt in india?
Replies (1)

yes

in case claim of ITC in respect of a particular supply is not restricted under section 17(5) of CGST Act’2017, then in case of zero rated supply under IGST, ITC shall still be available irrespective of the fact that such supply is declared as an exempt supply under CGST. So in case exempt supplies are exported of in case exempt supplies are made to SEZ developer or SEZ units, such a supplier may claim ITC on inward supplies related to such supply.

ZERO RATED SUPPLY means any of the following supplies of goods or services or both, namely:––

(a) export of goods or services or both; or

(b) supply of goods or services or both to a SEZ developer or a SEZ unit.

[Section 16(1) of IGST Act]

Credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply. [Section 16(2) of IGST Act]

Read article on ITC & Refunds by CA Mithun Khatry at https://gstbible.com/blog/all-about-input-tax-credit-under-gst/

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
Featured ARTICLESHIP 31 October 2026
CA Articleship

apricus india

Navi Mumbai

CA Inter

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details