Will IGST be refunded against unutilized ITC under EPCG scheme?


EPCG and unutilized ITC


Will IGST be refunded against unutilized ITC under EPCG schemeThe following information clarifies about refund of unutilized ITC under EPCG.


Unutilized ITC under EPCG scheme.


After exports, can an EPCG holder claim refund on unutilized ITC?


IGST paid against import under EPCG can be taken as ITC. However, an importer under EPCG scheme cannot claim refund of any unutilized input tax credit after the exports.



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