Refund of IGST where benefit under EPCG scheme has been availed

Notification 54/2018- Central Tax dated 9th October, 2018:

Changes in Rule 96(10):

With effect from 9th October 2018, where exporter has availed EPCG benefit for import of capital goods under EPCG scheme, he shall be eligible for refund of IGST paid on export goods under Rule 96 of the CGST Rules.

DISCLAIMER: The views expressed are strictly of the author and VJM & Associates LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.

Share on facebook
Share on twitter
Share on linkedin
Share on whatsapp

Need help?

Do you need help to claim GST Refund, just write us!

Related Post
State-wise GST registration may not require where importer store goods in multiple states

Authority for Advance Ruling, Maharasthra (“AAR”) discussed in the matter of M/s Gandhar Oil Refienery (India) Limited (“Applicant” for brevity) Read more

AAR rules on classification of Turnkey project under GST – Composite supply vs Works Contract

Classification of large infrastructure projects involving both goods and services portions is a complex task. There has been a debate Read more

Procedure for interception of conveyances for Inspection of Goods In Movement, Detention, Release and Confiscation

With reference to circular no 41/15/2018-GST, procedure for interception of conveyances for inspection of goods in movement, and detention, release Read more

Want to talk to us

Leave your Name, email, Phone number along with what you are looking for in message box or you can call us at 011-41715118

V J M & Associates LLP

Contact Us