Question

Whether supply during July-17, Aug-17 against E.P.C.G, is eligible for claiming refund under notification 49-2017-CGST? If yes, how to obtain evidence at Sr.1 i.e. acknowledgement by the jurisdictional tax officer, if unit is not EOU?

Answer

The EPCG Authorisation is issued for import of Capital goods. On the other hand the refund of CGST is on account of tax paid on inputs and input services.

These two schemes are entirely different. If you are exporting any product then you should mention EPCG Authorisation number on Shipping Bill to achieve the export obligation. With this CGST refund can be claimed.

You are writing that the unit is not EOU. This point is not clear. Please mention the status of supplier, status of receiver and nature of export for giving further reply. (Reply dt.25/07/2018)