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Question ID : 44449

Categorization of transaction as deemed export

We are advance authorisation holders. During January 2019, we executed an export transaction on behalf of a third party advance license holder i.e. in the nature of third party exports. The said exported goods were procured by us from the said third party advance license holder on GST tax invoice and subsequently the goods were exported against advance authorisation license of the third party, thereby fulfilling the export obligation of third party. We had claimed refund of accumulated ITC on said export as per Rule 89(4) as the third party exporter had not claimed any refund. The said case has been picked up for assessment and the GST officials are categorizing the transaction as deemed export in line with Notification No. 48/2017 and are stating that refund has to be claimed as per Rule 89(4A). Given the above, my query is as follows: a) Are GST officials correct in categorising the above transaction as deemed export; b) In the event the above transactions are categorised as deemed export, can we claim refund of GST charged and paid on goods procured from third party exporter.

Posted by SHRADDHA S KAMATH on Mar 23, 2023

Filed Under GST