Dear Sir,
As per my understanding we can export with IGST and latteron we can get refund of that IGST amount except if we are export of goods under Advance Authorisation. Here with after Advance Authorisation call \”AA\”). if We are using AA than IGST would not be charged and export Sale would be under LUT.
What is AA: In AA we have to tell concern department what qty of specific goods would be imported without charging the Custom duty and IGST and against this imported good what qty would be exported after consuming that specified goods.
Query: If we are not using the AA and Charging the IGST on Exports sales then can we file claim for refund of IGST. if not then why? if yes then what condition would be fulfilled apart from fulfilment of exports conditions.