Some GST issues need clarifying

The absence of any provision to take input tax credit of additional duties of customs paid towards regularisation of defaults under advance authorisation remains a major unresolved issue

Since introduction of the goods and services tax (GST), exporters have been subjected to several difficulties. Among these are delays and costs in getting refunds, unrealistic conditions for getting Integrated GST (IGST) exemption on import of their inputs and capital goods, and several amendments with retrospective effect on refunds.

These problems have been highlighted many times, without a fully satisfactory response from the government. However, the travails of exporters who want to forgo the IGST exemption availed of on import already made under advance authorisation, and regularised by making payment of IGST, have not got enough attention.   

Rule 36 of the