13 December 2017
A regd.exporter makes export sale to foreign country on payment of igst.In order to make export he has effected inside state purchase on payment of cgst& sgst.Now to claim refund he has to file Gstr6A table.The custom dept.on the basis of shipping bill and egm acknowledge the export.Is the refund will be allowed only igst paid or after adjustment of input tax I.e cgst& sgst?