Ministry of Finance has issued a notification, specifying all goods and services eligible for export on payment of integrated tax. Suppliers of these goods and services can claim a refund of the tax paid. However, certain specified goods are exempted from this provision.
The notification outlines the class of goods and services eligible for export on integrated tax payment and refund. It includes a detailed list of exempted goods such as tobacco products, essential oils, and more. The notification also clarifies the meaning of the term “brand name” for the purpose of this provision.
The notification aims to facilitate exports by allowing eligible goods and services to be exported on payment of integrated tax, with the option to claim a refund. However, tobacco-related products and specific essential oils are excluded from this provision. This measure aligns with the government’s efforts to streamline export procedures and promote ease of doing business in the country.
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi
Notification No. 01/2023 – Integrated Tax | Dated: 31st July, 2023
G.S.R. 578(E).—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 (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex- mentha citrate), Mentha arvensis |
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.
2. This notification shall come into force with effect from the 1st day of October, 2023.
[F. No. CBIC-20006/20/2023-GST]
ALOK KUMAR, Director
