GST, SAD Rebate & Refund

GST Exemption, Refund, during physical or deemed Exports

Since there is a GST on almost all the manufactured products, GST authorities need to be involved for all matters of exports, where goods have to be cleared without GST or paid, under claim for refund. GST authorities works as Customs Departments at various required places, and has a crucial role in the procedural aspects. They work under Ministry of Finance.

  • There is procedure to execute an LUT before you can export any goods or services
  • In case the IGST is paid on the final output to be exported, the same is refunded upon export. Shipping bill itself becomes the claim for the same.
  • In case however GST is not paid on the output, unutilised input GST would be refunded, Appropriate forms and procedure needs to be followed for the same.
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