Goods or services may be exported or supplied to SEZ on payment of integrated tax (IGST) and refund may be claimed thereafter - This facility of payment of IGST first and claim of refund later is not available for certain goods as specified - 01/2023 - Integrated GST (IGST)

Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 01/2023 Integrated Tax New Delhi, dated the 31st July, 2023 G.S.R. 578 (E). In exercise of the powers conferred by sub-section (4) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereafter referred to as the said Act ), the Central Government on the recommendations of the Council, hereby notifies 1 [ (i) all goods or services (except the goods specified in column (3) of the TABLE below) as the class of goods or services which may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid; and (ii) all suppliers to a Developer or a unit in Special Economic Zone undertaking authorised operations as the class of persons who may make supply of goods or services (except the goods specified in column (3) of the TABLE below) to such Developer or a unit in Special Economic Zone for authorised operations on payment of integrated tax and on which the said suppliers may claim the refund of tax so paid: Explanation, . For the purpose of this clause: (i) the term authorised operations shall have the same meaning as defined in clause (c) of Section 2 of the Special Economic Zone Act, 2005 (28 of 2005), (ii) the term Developer shall have the same meaning as defined in clause (g) of Section 2 of the Special Economic Zone Act, 2005 (28 of 2005), (iii) the term Special Economic Zone shall have the same meaning as defined in clause (za) of Section 2 of the Special Economic Zone Act, 2005 (28 of 2005), (iv) the term unit shall have the same meaning as defined in clause (zc) of Section 2 of the Special Economic Zone Act, 2005 (28 of 2005). ] TABLE S. No Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 2106 90 20 Pan-masala 2. 2401 Unmanufactured tobacco (without lime tube) bearing a brand name 3. 2401 Unmanufactured tobacco (with lime tube) bearing a brand name 4. 2401 30 00 Tobacco refuse, bearing a brand name 5. 2403 11 10 Hookah or gudaku tobacco bearing a brand name 6. 2403 11 10 Tobacco used for smoking hookah or chilam commonly known as hookah tobacco or gudaku not bearing a brand name 7. 2403 11 90 Other water pipe smoking tobacco not bearing a brand name. 8. 2403 19 10 Smoking mixtures for pipes and cigarettes 9. 2403 19 90 Other smoking tobacco bearing a brand name 10. 2403 19 90 Other smoking tobacco not bearing a brand name 11. 2403 91 00 Homogenised or reconstituted tobacco, bearing a brand name 12 2403 99 10 Chewing tobacco (without lime tube) 13. 2403 99 10 Chewing tobacco (with lime tube) 14. 2403 99 10 Filter khaini 15. 2403 99 20 Preparations containing chewing tobacco 16. 2403 99 30 Jarda scented tobacco 17. 2403 99 40 Snuff 18. 2403 99 50 Preparations containing snuff 19. 2403 99 60 Tobacco extracts and essence bearing a brand name 20. 2403 99 60 Tobacco extracts and essence not bearing a brand Name 21. 2403 99 70 Cut tobacco 22. 2403 99 90 Pan masala containing tobacco Gutkha 23. 2403 99 90 All goods, other than pan masala containing tobacco gutkha , bearing a brand name 24. 2403 99 90 All goods, other than pan masala containing tobacco gutkha , not bearing a brand name 25. 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90 Following essential oils other than those of citrus fruit namely: - Of peppermint (Mentha piperita); Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex-mentha citrate), Mentha arvensis Explanation. - (i) In this Table, tariff item , sub-heading , heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapters as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. (iii) For the purposes of this notification, the phrase brand name means brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. 2. This notification shall come into force with effect from the 1st day of October, 2023. [F. No. CBIC-20006/20/2023-GST] (Alok Kumar) Director *************** NOTES:- 1. Substituted vide NOTIFICATION NO. 05/2023 Integrated Tax dated 26-10-2023 w.e.f. 01-10-2023 before it was read as, all goods or services (except the goods specified in column (3) of the TABLE below) as the class of goods or services which may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid: