Refund — The Applicant is engaged in the purchase and resale of various goods falling under HSN 8703, 8708, 8706 and 8466 to buyers located outside the country. The applicant now proposes to undertake both the activities; (i) -Export on payment of applicable IGST; (ii) Procurement at concessional rate of GST @ 0.10% under merchant export scheme. The Applicant sought the Advance Ruling in respect of refund of IGST paid on export of goods by inserting Rule 96(10). The Authority ruled out that the persons who procured goods at concessional rate of GST @ 0.10% under merchant export scheme are not eligible to claim refund of the IGST paid on the export of such goods by virtue of the Rule 96(10). — Toyota Tsusho India Private Ltd., In Re… [2019] 16 TAXLOK.COM 183 (AAR-Karnataka)