Goods and Services Tax

Refund of IGST paid on export of goods.

Goods and Services Tax – Started By: – Narendra Soni – Dated:- 9-3-2018 Last Replied Date:- 10-3-2018 – Dear Expert, kindly suggest the meaning of below para of Rule 96, what is restriction for availing IGST paid refund from Customs ??? The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017-Central Tax dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E) dated the 18th October, 2017 or notification No. 40/2017-Central Tax (Rate) 23rd October, 2017 published in the Gazette

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er, 2017.] – Reply By Alkesh Jani – The Reply = Sir, In simple words it can be said that the exporter shall not avail the benefits as per the Notifications cited by you otherwise the refund of IGST shall not be granted. The double benefit cannot be availed.At this juncture, I request the experts, that there is marginal benefits against, IGST. So my point of view is that refund should be granted after deducting the benefits availed, or else the taxes have been deemed to be exported out of India and is violation of International treaty. Please correct me if mistaken. – Reply By CS SANJAY MALHOTRA – The Reply = Refund of IGST paid on export of goods is not available to Exporter if his SUPPLIER (not exporter himself) supplies goods to exporter

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bject to the availment / non availment of benefit by supplier of goods against supplies to Exporter of goods. – Reply By Alkesh Jani – The Reply = Dear Sanjay Sir,Please comment on the second para of my first reply. I am very keen to know your views. – Reply By CS SANJAY MALHOTRA – The Reply = Dear Alkesh, First of all, the concept of refund claim is different alongwith the tax administration for processing of same, hence your view not acceptable from legal and administration perspective. Furthermore, no treaty is violated as no tax incidence is recovered from customers. Act allows Exporter to claim back tax suffered on Exports either by way of input refund under Rule 89 or by way of Refund of tax paid on Exports (Rule 96). – Discussion-For

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