'Input tax credit refund available for zero rated export of exempted items'

Rule 89 of the CGST Rules, 2017 allows either the recipient or supplier of such supplies to claim refund of tax paid thereon

Q. We are a “hospital service provider” registered under GST. We wish to procure capital goods, both imported and indigenous, under EPCG authorisations, as we have sufficient foreign exchange earnings to fulfill the export obligation. For indigenous procurement of capital goods, we are paying CGST/SGST/IGST, as applicable. Can we get refund of the same?
 

Yes. You may get the EPCG authorisation invalidated for import of items you want to source domestically and get invalidation letter or ARO. Supplies against EPCG authorisation are deemed exports as per notification 48/2017-CT dated October 18, 2017. Rule 89 of the CGST Rules, 2017 allows