NEW DELHI : The GST Council recommended important amendments in Section 16 of the IGST Act and Section 54 of the CGST Act. The proposed amendments seek to restrict the refund of IGST in cases where export duty is applicable. This restriction will be applied uniformly, irrespective of whether the goods are exported with tax payment or without it.
Furthermore, the amendments would extend this restriction to instances where such goods are supplied to a Special Economic Zone (SEZ) developer or a SEZ unit for . . .
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