Page 174 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

Q-674: Is IGST will apply for re-import the goods enter a domestic trade or goods return to factory
for repair or replacement to the trader or the factory even if exported under LUT?
A-674: Yes
Q-675: Who can get IGST refunds from Customs on goods exported out of India?
A-675: The registered persons who have exported goods out of India on payment of IGST
are eligible to get the refund of integrated tax so paid subject to certain conditions relating
to filing of correct and sufficient information in both GSTIN and Customs system.
Q-676: IGST rate on pump under CTH 8413
A-676: (i) 5% will be applicable on Hand pumps and parts
(ii) 12% will be applicable for power driven pumps primarily designed for handling
water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine
pumps, submersible pumps, axial flow and mixed flow vertical pumps
(iii) 18% will be applicable on Concrete pumps, other rotary positive displacement
pumps
(iv) 28% will be applicable on pumps for dispensing fuel or lubricants of the type used in
filling stations or garages and fuel, lubricating or cooling medium pumps for internal
combustion piston engines
Q-677: State true of false
(i) An exporter claims IGST refund from Customs is eligible for claiming drawback.
A-677: i - True
Q-678: Explain the procedure of identification of suspicious cases on IGST refunds
A-678: The Director General (Systems) will work out the suitable criteria to identify risky
exporters at the national level and forward the list of said risky exporters to Risk
Management Centre for Customs (RMCC) and respective Chief Commissioners of Central
Tax. The Director General (Systems) will inform the respective Chief Commissioner of Central
Tax about the past IGST refunds granted to such risky exporters (along with details of bank
accounts in which such refund has been disbursed).
Q-679: The Shipping Bills will be suspended for IGST refund by

(i) The Deputy or Assistant Commissioner of Customs dealing with refund at the port of
export.
(ii) The Deputy Commissioner of Customs dealing with refund at the port of export.
(iii) The Assistant Commissioner of Customs dealing with refund at the port of export.
(iv) None of the above
A-679: iv - None of the above
Q-680: Explain the verification by GST formations on IGST refunds

A-680: The Chief Commissioner of Central Tax will get the verification of the IGST refund
claims and other related aspects done in accordance with the Standard Operating procedure
to be issued by the GST policy wing. The GST formation will furnish a report to the
respective Chief Commissioner of Central Tax within 30 days specifying clearly whether the
amount of IGST paid and claimed/ sanctioned as refund was in accordance with the law or
not. The Chief Commissioner of Central Tax will compile and forward report of all cases to
RMCC and concerned Customs port of export within 5 working days thereafter.

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