CBIC notifies Refund of Integrated Tax Paid on all Goods or Services exported Except Certain Class w.e.f. October 1st [Read Notification]

The Central Board of Indirect Taxes (CBIC) vide notification No. 01/2023 – Integrated Tax G.S.R. 578(E) issued on 31st July 2023 notified the refund of the integrated tax paid on all goods or services exported except certain classes mentioned in the notification with effect from October 1st 2023.

According to the notification “In In exercise of the powers conferred by sub-section (4) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereafter referred to as the “said Act”), the Central Government on the recommendations of the Council, hereby notifies all goods or services (except the goods specified in column (3) of the TABLE below) as the class of goods or services which may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid:”

TABLE

S.No.	Chapter / Heading / Sub-heading / Tariff item	Description of Goods
(1)	(2)	(3)
1	2106 90 20	Pan-masala
2	2401	Unmanufactured tobacco (without lime tube) – bearing a brand name
3	2401	Unmanufactured tobacco (with lime tube) – bearing a brand name
4	2401 30 00	Tobacco refuse, bearing a brand name
5	2403 11 10	'Hookah' or 'gudaku' tobacco bearing a brand name
6	2403 11 10	Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name
7	2403 11 90	Other water pipe smoking tobacco not bearing a brand name
8	2403 19 10	Smoking mixtures for pipes and cigarettes
9	2403 19 90	Other smoking tobacco bearing a brand name
10	2403 19 90	Other smoking tobacco not bearing a brand name
11	2403 91 00	“Homogenised” or “reconstituted” tobacco, bearing a brand name
12	2403 99 10	Chewing tobacco (without lime tube)
13	2403 99 10	Chewing tobacco (with lime tube)
14	2403 99 10	Filter khaini
15	2403 99 20	Preparations containing chewing tobacco
16	2403 99 30	Jarda scented tobacco
17	2403 99 40	Snuff
18	2403 99 50	Preparations containing snuff
19	2403 99 60	Tobacco extracts and essence bearing a brand name
20	2403 99 60	Tobacco extracts and essence not bearing a brand Name
21	2403 99 70	Cut tobacco
22	2403 99 90	Pan masala containing tobacco ‘Gutkha’
23	2403 99 90	All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name
24	2403 99 90	All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name
25	3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90	Following essential oils other than those of citrus fruit namely: - (a) Of peppermint (Mentha piperita); (b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (exmentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (exmentha citrate), Mentha arvensis

Except for the goods or services stated above, the supplier can claim the refund of integrated tax paid for the exportation of other goods or services.

Explanation. -

(i) In this Table, “tariff item”, “sub-heading”, “heading” and “chapter” shall mean respectively a tariff item, subheading, heading and chapters as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

(iii) For the purposes of this notification, the phrase “brand name” means brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

To Read the full text of the Notification CLICK HERE

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