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Customs has clarified that exporters who claim drawback at the higher rate, which includes a component for central taxes, are not eligible for the IGST refund on the same export. Check the latest customs circular and drawback schedule.
GST
Higher duty drawback and IGST refund
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Provisions
Rule 96, CGST Rules 2017; Customs drawback rules and CBIC customs circulars
Analysis
Choose at the shipping bill stage: lower drawback plus IGST refund, or the higher drawback without it. If you claimed higher drawback by mistake, you may need to repay the difference to get IGST refund. Ask your CHA to declare correctly.
Close
- Check the drawback rate claimed in each shipping bill.
- Decide the route before filing.
- If wrong, approach customs to correct and repay the excess drawback.
- Then follow up the IGST refund.
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