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Non – Application of IGST refund on exports of goods or services in some cases

NO. CLE/POL/GST/2018
September 6, 2018

Members of the Council,

Sub : Non – Application of IGST refund on exports of goods or services in some cases

Dear Sir,

Please find enclosed CGST Notification No.39/2018 dated 04.09.2018. This circular states that IGST refund on exports of goods or services is not applicable if the exporter has claimed benefits under the following.

1 48/2017 CT 18.10.17 SupplieS to Adv Authorization, EPCG, EOU, Gold to PSB
2 40/2017 CTR 23.10.17 Lower rate for merchant exporters (0.05%)
3 41/2017 IGSTR 23.10.17 Lower rate for merchant exporters (0.1%)
4 78/2017 Customs 13.10.17 IGST exemption for EOU imports
5 79/2017 Customs 13.10.17 IGST exemption for Adv Authorization/EPCG imports

The Council will appropriately take up the request for restoration of IGST refund on exports even if the exporters has availed IGST exemption on Advance Authorization and EPCG scheme etc.,.

Members may kindly note the above.

Thanks & regards,

R.Selvam
Executive Director