Based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi, in exercise of the powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017, the Board hereby clarifies the following issues through this circular for the purpose of uniformity in their implementation:

Based on the recommendations of the GST Council in its 54th meeting held on 9th September 2024, at New Delhi, in exercise of the powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017, clarifications on the following issues are being issued through this Circular as under:

Sub-rule (10) of rule 96 of Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “CGST Rules”) provides for a bar on availment of the refund of integrated tax (IGST) paid on export of goods or services,

Important Keyword: F. No. CBIC-20001/6/2024-GST, Circular No. 230/24/2024-GST, Section 168 (1) CGST Act 2017, Section 13(3) IGST Act 2017, Section 2(13) IGST Act 2017. F. No. CBIC-20001/6/2024-GSTGovernment of India Ministry of Finance Department of RevenueCentral...