Is IGST paid on imports by EOU is refundable?

Is IGST paid on imports by EOU is refundable?


Is IGST paid on imports by EOU is refundableThe below information is about refund of GST paid by EOUs.


Export Oriented Units (EOUs) constitute a very important sector in the country’s Export Production scenario. They have become dominant players in our export strategy, and their share in the Country’s export performance is about 10%.


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Imports by EOUs after GST implementation


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The EOUs will continue to get exemption from payment of the basic Customs Duty, however they will have to pay IGST on imports.On the IGST paid on import of inputs, ITC would be available which can be utilized for payment of GST payable on the goods cleared in the DTA. Refund of the unutilized ITC can also be claimed under Section 54(3) of CGST Act.



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KSN PATNAIK: I have doubt regarding the IGST,I have paid IGST on goods purchased @ 18%, whether this amount can be adjusted or refund against claim on IGST,if refund allowed in which form to bffiled. Please confirm per return. Thanks. KSN PATNAIK.

Arun Mohan: Hi, If a EOU unit imports goods without payment of tax and using some more items which purchase from Domestic market (50% from DTA purchase & 50% from Import) and done the Export sale of Finished product. Is it possible to claim refund of unutilized credit of DTA purchase by the method of With payment of tax Export and claim refund?

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