Introduction

The Constitution of India {Article 286(1)} mandates that no law passed by the State Government can impose, or authorise the imposition of a tax on export out of the territory of India.

The export of goods and services is covered within the ambit of The Integrated Goods and Services Tax Act, 2017 (‘IGST Act’ for short). Section 2(5), Section 2(6), Section 7(5), Section 11(b), Section 16 of IGST Act, are the sections containing provisions relating to the export. In addition, the provisions of Section 54 of the Central Goods and Services Tax Act, 2017 (CGST Act’ for short) and the rules made thereunder, viz, Rules 89 to 97A under Chapter – X, dealing with refund process, of the Central Goods and Services Tax Rules, 2017 (CGST Rules’ for short) are also attracted.

Besides these, time to time Circulars are also issued by CBIC in exercise of its power under Section 168(1) of CGST Act governing the legal framework for the refund to the exporters. For the sake of brevity, instead of reproducing/dealing with all the provisions relating to the export, only relevant extracts of applicable Sections, Rules or Circular having bearing on the refund relating to export are being dealt herein.

This is appropriate to note that in taxation laws normally the parent act provides the substantial laws while the rules framed thereunder or the circulars issued thereunder provide for the procedural aspects. This is also important to note that it is the well settled proposition of law that no rule can override the provisions of the Act under which the rule is framed.