CBIC issues Circular on Implementation of Section 16(4) of IGST Act related to Restriction on Export of certain goods on Payment of IGST and Coverage under Refund Mechanism [Read Order]

By Navasree A.M - On October 2, 2023 12:40 pm - 2 mins read

CBIC issues Circular - Implementation - IGST Act related - Restriction on Export - goods on Payment of IGST - Coverage - Refund Mechanism - TAXSCAN

On September 30, 2023, the Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 24/2023-Customs, notifying the circular regarding the implementation of Section 16(4) of the Integrated Goods and Services Tax (IGST) Act. This circular pertains to restrictions on the export of specific goods with IGST payment obligations and their inclusion in the…

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