IGST rules change again for export

Merchant exporters procuring goods at 0.1 per cent GST must export without payment of IGST

Last month, the government amended Rules 89 and 96 of the Central Goods and Services Tax (CGST) Rules, 2017, through notification 3/2018-GST dated January 23, 2018. Many exporters are yet to fully comprehend the implications.  

The amendment says those claiming refund of the integrated tax (IGST) paid on export of goods or services should not have received supplies on which the supplier has availed of the benefit of the notifications (i) 48/2017-Central Tax dated October 18, 2017 (refund of tax paid on deemed export) (ii) 40/2017-Central Tax (Rate) or 41/2017-Integrated Tax (Rate), both dated October 23, 2017 (supply to merchant