Exporters move Gujarat, Delhi High Courts over control on IGST refunds

An amendment was carried out in CGST Act in January to insert the sub-section 10 in Rule 96 to disallow exporters from taking refund of IGST paid on exports with retrospective effect of October, 2017

Exporters have approached the Gujarat and Delhi high courts against an amendment carried out earlier this year in the goods and services tax (GST) laws to deny to Integrated GST refund facility to those who have claimed customs duty benefits under the advance authorisation licences.
 
An advance authorisation licence is issued to allow duty-free import of inputs, which are physically incorporated in export products.
 
An amendment was carried out in the Central GST (CGST) Act in January to insert the sub-section 10 in Rule 96 to disallow exporters from taking refund of integrated GST paid on exports with