Supplies and Class of registered person eligible for refund under IGST Route.

CBIC issued Notification No. 05/2023- Integrated Tax dt. 26th oct, 2023, seeks to notify supplies and class of registered person eligible for refund under IGST Route. > Amending the earlier Notification No. 01/2023 Integrated Tax dated the 31st July, 2023 by the following points : a. all goods or services (except the goods specified in column (3) of the TABLE below) as the class of goods or services which may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid. b. all suppliers to a Developer or a unit in Special Economic Zone undertaking authorised operations as the class of persons who may make supply of goods or services (except the goods specified in column (3) of the TABLE below) to such Developer or a unit in Special Economic Zone for authorised operations on payment of integrated tax and on which the said suppliers may claim the refund of tax so paid. All mentioned above are eligible to make the export on payment of IGST and taking the refund (but excluding the products mentioned in the Notification No. 01/2023 Integrated Tax dated the 31st July, 2023). The above notification shall shall be deemed to have been substituted with effect from the 1st day of October, 2023.

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