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.

notfctn-54-central-tax-english-2018

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.

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