{"id":17076,"date":"2019-02-28T23:32:10","date_gmt":"2019-02-28T18:02:10","guid":{"rendered":""},"modified":"2019-02-28T23:32:10","modified_gmt":"2019-02-28T18:02:10","slug":"refund-with-payment-of-tax-in-case-of-deemed-exports","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=17076","title":{"rendered":"Refund With Payment Of Tax In Case Of Deemed Exports"},"content":{"rendered":"<p>Refund With Payment Of Tax In Case Of Deemed Exports<br \/> Query (Issue) Started By: &#8211; HIMANSHU GOEL Dated:- 28-2-2019 Last Reply Date:- 2-3-2019 Goods and Services Tax &#8211; GST<br \/>Got 3 Replies<br \/>GST<br \/>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<br \/>\n(a) indefinite period,<br \/>\n(b) tax period for which refund of I<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=114701\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Refund With Payment Of Tax In Case Of Deemed Exports Query (Issue) Started By: &#8211; HIMANSHU GOEL Dated:- 28-2-2019 Last Reply Date:- 2-3-2019 Goods and Services Tax &#8211; GSTGot 3 RepliesGSTAs 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=17076\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Refund With Payment Of Tax In Case Of Deemed Exports&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-17076","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17076","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17076"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17076\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}