Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Export Refund

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Export Refund
Query (Issue) Started By: - Kaustubh Karandikar Dated:- 14-8-2019 Last Reply Date:- 31-10-2019 Goods and Services Tax - GST
Got 1 Reply
GST
As per Rule 96(10) of CGST Rules, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... person claiming refund of IGST paid on exports of goods or services should not have received supplies on which the benefit of notification No. 48/2017-Central Tax, OR availed the benefit under notifi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cation No. 78/2017-Customs. XYZ are claiming benefit under notification 78/2017 custom but not under notification No. 48/2017. Is XYZ eligible to get refund of IGST paid on export of goods. Reply By .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shilpi Jain: The Reply: XYZ would not be eligible for the refund of the IGST paid on exports. Please note that these provisions underwent a lot of amendment, retrospective, prospective, mistake corre .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ctions etc. So be clear regarding the date when the export was made. I think for exports made from Oct '18 (not sure about exact date) onwards the said benefit would not be available.
Discussi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates