{"id":17446,"date":"2020-12-09T11:02:52","date_gmt":"2020-12-09T11:02:52","guid":{"rendered":"https:\/\/plyinsight.com\/?p=17446"},"modified":"2021-03-26T07:53:28","modified_gmt":"2021-03-26T07:53:28","slug":"review-petition-on-igst-rebate","status":"publish","type":"post","link":"https:\/\/plyinsight.com\/hi\/review-petition-on-igst-rebate\/","title":{"rendered":"Review petition on IGST rebate"},"content":{"rendered":"<p>The exporters will file a review petition on the decision of the Gujarat High Court, which upheld the government&#8217;s rule that if the exporters enjoy the benefits of advance authorization license, they should rebate on the Integrated Goods and Services Tax (IGST) paid by them\u00a0not available.<\/p>\n<p>Exporters are issued Advance Authorization (AA) license to allow duty free import of inputs which are used in the export product.<\/p>\n<p>The first exporters were allowed to import raw materials under AA license without payment of IGST.\u00a0They used to pay IGST on exports and claim rebate on IGST paid on exports.\u00a0He initially got the benefits of rebate on IGST.<\/p>\n<p>However, the government later amended the sub-rule (10) of Rule 96 of the Central GST through a notification dated 4 September 2018.\u00a0Accordingly, if exporters avail AA, they will not get rebate in IGST on exports.\u00a0This rule came into force from October 23, 2017.\u00a0The High Court upheld the validity of this rule.<\/p>\n<p>The court also upheld the validity of other amendments to the rule.\u00a0It has the approval to get rebate to those who only get exemption in basic customs duty and pay IGST on raw materials.\u00a0This amendment came into force with retrospective effect.\u00a0This means that those who claimed refund under this option would have to return IGST including interest on the raw material<!--more--><\/p>\n<hr \/>\n<h3 style=\"text-align: center;\"><strong>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u092c\u0947\u091f \u092a\u0930 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\u091a\u0941\u0915\u093e\u0924\u0947 \u0939\u0948\u0902\u0964 \u0907\u0938 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u094b \u092c\u0940\u0924\u0940 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 \u0932\u093e\u0917\u0942 \u0915\u093f\u092f\u093e \u0917\u092f\u093e\u0964 \u0907\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u0939\u0948 \u0915\u093f \u091c\u093f\u0928 \u0932\u094b\u0917\u094b\u0902 \u0928\u0947 \u0907\u0938 \u0935\u093f\u0915\u0932 \u0915\u0947 \u0924\u0939\u0924 \u0930\u093f\u092b\u0902\u0921 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u0925\u093e, \u0909\u0928\u094d\u0939\u0947\u0902 \u0915\u091a\u094d\u091a\u0947 \u092e\u093e\u0932 \u092a\u0930 \u092c\u094d\u092f\u093e\u091c \u0938\u092e\u0947\u0924 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u094c\u091f\u093e\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/p>","protected":false},"excerpt":{"rendered":"<p>The exporters will file a review petition on the decision of the Gujarat High Court, which upheld the government&#8217;s rule that if the exporters enjoy the benefits of advance authorization license, they should rebate on the Integrated Goods and Services Tax (IGST) paid by them\u00a0not available. Exporters are issued Advance Authorization (AA) license to allow [&hellip;]<\/p>","protected":false},"author":1,"featured_media":17447,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[978],"tags":[949],"class_list":["post-17446","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-january-news-21","tag-igst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Review petition on IGST rebate - PLY INSIGHT<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/plyinsight.com\/hi\/review-petition-on-igst-rebate\/\" \/>\n<meta property=\"og:locale\" content=\"hi_IN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Review petition on IGST rebate - PLY INSIGHT\" \/>\n<meta property=\"og:description\" content=\"The exporters will file a review petition on the decision of the Gujarat High Court, which upheld the government&#8217;s rule that if the exporters enjoy the benefits of advance authorization license, they should rebate on the Integrated Goods and Services Tax (IGST) paid by them\u00a0not available. 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