Refund of IGST where benefit under EPCG scheme has been availed

Notification 54/2018- Central Tax dated 9^th October, 2018:

‍

Changes in Rule 96(10) regarding EPCG benefit for import of capital goods:

‍

With effect from 9^th October 2018, where exporter has availed EPCG benefit for import of capital goods under EPCG scheme, he shall be eligible for refund of IGST paid on export goods under Rule 96 of the CGST Rules.

‍

Read more about Refund of all unutilised ITC on Inputs