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A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11A foreign shipping company cannot claim an Indian GST refund simply because it is foreign or has paid India-related costs. It must identify a refund ground that applies to its own transaction, meet the relevant registration and tax-credit requirements, and file the prescribed claim with supporting evidence. For an eligible zero-rated supply, the two broad routes are to supply under a bond or Letter of Undertaking (LUT) without paying IGST and claim eligible unutilized input tax credit, or to pay IGST and claim a refund of that tax. Which route—if any—is available depends on the company’s contracts, services, recipient, route and tax treatment.
First establish whose tax and transaction are involved
The claimant should be the foreign entity seeking recovery, and the claim must relate to tax or eligible input tax credit attributable to that entity’s own transactions. A foreign company’s GST refund is not the same as an Indian goods exporter’s refund of IGST paid on exported goods. Nor does an Indian port, freight or service expense automatically create a right to a refund.
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Start by mapping the transaction before choosing a form or refund route. Identify:
- Which legal entity contracted for and paid for the supply, and which entity is claiming.
- What service was supplied or purchased, who received it, and where the recipient is located.
- The shipping route and relevant place-of-supply facts.
- Whether the company made an India-facing taxable supply, incurred Indian input costs, or both.
- Whether the company is registered, whether tax was charged or paid, and whether the amount is eligible input tax credit or tax paid on an outward supply.
These distinctions matter because a refund of unutilized eligible input tax credit is not a refund of any tax charged on a business expense. GST Council agenda material discusses foreign shipping lines and international freight, but agenda material is policy context—not a binding decision resolving a particular company’s eligibility. See the 52nd meeting agenda and 49th meeting agenda note.
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Which refund route could apply?
For a qualifying zero-rated supply—an export or a supply to a Special Economic Zone (SEZ) unit or developer—section 16 of the IGST Act provides two broad refund routes, subject to the operative law, conditions and procedures. The current section text should be checked against the applicable transaction period; consult the current CBIC Tax Information Portal text alongside the CBIC IGST Act text.
| Route | What the company does | What it seeks back |
|---|---|---|
| Bond or LUT, without payment of IGST | Makes an eligible zero-rated supply under bond or Letter of Undertaking, without paying IGST on that supply. | Refund of eligible unutilized input tax credit, subject to the applicable rules and conditions. |
| Payment of IGST | Pays IGST on an eligible zero-rated supply. | Refund of the IGST paid, subject to the applicable rules and conditions. |
These are conditional routes for qualifying zero-rated supplies, not a general right for a shipping company to recover all Indian GST on its purchases. The transaction and applicable law determine whether the supply qualifies and which route is available.
Check whether non-resident taxable person registration applies
A foreign company may need to register as a non-resident taxable person (NRTP) where its India activity falls within that category. Foreign status alone does not establish that NRTP registration applies; the company’s activities and transaction facts must be assessed.
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File the claim using the procedure for its legal ground
The general refund procedure uses electronic FORM GST RFD-01 through the common portal or a notified facilitation centre. The claim must be tied to the correct refund ground and accompanied by evidence appropriate to that ground; filing a form alone does not establish entitlement. The CBIC refund rules and Rule 89 on the CBIC Tax Information Portal set out the procedure and documentary requirements.
For a refund claim relating to export of services, Rule 89 identifies a statement of invoices and the relevant bank realization certificates (BRCs) or foreign inward remittance certificates (FIRCs). Other refund grounds have their own evidence requirements. Where the claim is for refund of unutilized input tax credit, the rules provide for a corresponding debit from the electronic credit ledger; the applicable payment and ledger provisions are in the CBIC payment rules.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Do not use the goods-export shipping-bill route for a carrier’s input refund
Rule 96 contains a separate mechanism for refund of IGST paid on goods exported from India. Under its prescribed conditions, the shipping bill is treated as the refund application when the required export manifest or report is filed and the applicant has furnished a valid GSTR-3B return; the rule also addresses mismatches between shipping-bill and return data. Read the current Rule 96 text for the requirements applicable to the claim.
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This is a route for IGST paid on exported goods, not a general mechanism for a foreign shipping line to recover GST on its own input costs. A carrier should not assume that appearing in shipping or freight documents makes it the exporter or claimant under that mechanism.
Prepare a claim file before filing
For each proposed claim, connect the documentary record to the particular legal ground rather than collecting a generic bundle of invoices. A practical file should include the items relevant to the claim:
- Contracts, invoices and payment records identifying the claimant, supplier, recipient and service.
- Route and export or SEZ records where the claimed ground depends on the nature of the supply.
- Registration details and relevant return information.
- Tax invoices and electronic credit ledger records where the claim concerns input tax credit.
- BRCs or FIRCs for export-of-services claims where Rule 89 requires them.
- Reconciliations that connect invoices and tax amounts to the refund calculation and filing.
Before submission, verify that the entity claiming is the one entitled to claim, the selected ground matches the transaction, required returns and registration conditions are met, and the evidence supports each amount. GST law, notifications and portal requirements can change; confirm the provisions and portal process applicable to the transaction period before filing. The official materials do not establish a one-size-fits-all refund entitlement for foreign shipping companies, so complex cross-border freight arrangements warrant transaction-specific Indian GST advice.
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