Notifications on GST exemptions puzzle exporters

The Department of Revenue Intelligence (DRI) has sent notices to a number of advance authorisation (AA) holders alleging irregular availment of exemption of Integrated Goods and Services Tax (IGST) on their inputs imported under AA as well as refund of IGST paid on their export products and asking them to regularise the matter by making payment of IGST on their inputs. When the  GST  was…