We are advised by our expoGST consultant that when we make exports in discharge of export obligation against advance authorisation, we should send the goods under LUT and not on payment of IGST on export goods under a refund claim. Is that correct?
Rule 96(10) of the GST Rules, 2017 (relevant part) says that the person claiming refund of integrated tax paid on export goods should not have availed the benefit under notification no.79/2017-Cus dated 13th October 2017except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme. The said notification 79/2017