Refund With Payment Of Tax In Case Of Deemed Exports

Refund With Payment Of Tax In Case Of Deemed Exports
Query (Issue) Started By: – HIMANSHU GOEL Dated:- 28-2-2019 Last Reply Date:- 2-3-2019 Goods and Services Tax – GST
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GST
As per Rule 96(10) of CGST Rules, 2017, a person cannot claim refund of IGST on export of services where such person has availed benefit of Deemed Export under NN 48/2017-CT dated 18th Oct, 2017. Whether this restriction is applicable for
(a) indefinite period,
(b) tax period for which refund of I

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