CBIC amends IGST Act for restriction of IGST refund on exports of tobacco, pan masala etc:

CBIC amends IGST Act for restriction of IGST refund on exports of tobacco, pan masala etc The Central Board of Indirect Taxes and Customs(CBIC) has amended section 16 of IGST Act, to provide for restriction of IGST refund route in respect of exports of tobacco, pan Masala and other similar items as well as mentha oil via issuing Notification. The notification comes into effect from October 1, 2023. The Central Government on the recommendations of the Council, hereby notifies all goods or services (except the goods specified 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:

• Pan-masala
• Unmanufactured tobacco (without lime tube) – bearing a brand name
• Unmanufactured tobacco (with lime tube) – bearing a brand name
• Tobacco refuse, bearing a brand name
• 'Hookah' or 'gudaku' tobacco bearing a brand name
• Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name
• Other water pipe smoking tobacco not bearing a brand name
• Smoking mixtures for pipes and cigarettes
• Other smoking tobacco bearing a brand name
• Other smoking tobacco not bearing a brand name
• “Homogenised” or “reconstituted” tobacco, bearing a brand name
• Chewing tobacco (without lime tube)
• Chewing tobacco (with lime tube)
• Filter khaini
• Preparations containing chewing tobacco
• Jarda scented tobacco
• Pan masala containing tobacco ‘Gutkha’
• 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

Summary of CBIC Notification dated 31/07/2023

Notification	Date	Subject
No. 31/2023- Central Tax	31.07.2023	Pilot to be conducted in U.T. of Puducherry for risk-based biometric-based Aadhaar authentication of registration applicants
No. 32/2023- Central Tax	31.07.2023	CBIC notifies exemption from filing of GST annual return for taxpayers having aggregate annual turnover upto two crore rupees, for FY 2022-23.
No. 33/2023- Central Tax	31.07.2023	The CBIC, based on the Council's recommendation, has designated "Account Aggregator" as the system for sharing information with the common portal under Section 158A of CGST and IGST Act. This notification shall come into force with effect from the 1st day of October, 2023.
No. 34/2023- Central Tax	31.07.2023	CBIC has exempted certain taxpayers making supplies of goods through an electronic commerce operator. Conditions: Aggregate turnover not exceeding the registration threshold, no inter-State supplies, one-State or UT operations, valid PAN, and enrollment on the common portal.
No. 01/2023 – Integrated Tax	31.07.2023	CBIC has amended section 16 of IGST Act, to provide for restriction of IGST refund route in respect of exports of tobacco, pan masala & other similar items as well as mentha oil. The notification comes into effect from October 1, 2023.

To Read More Download Official Notification Given Below: