This notification specifies that all goods or services, except those listed in the notified Table (mainly tobacco, pan masala, gutkha, and certain essential oils), may be exported on payment of IGST with eligibility to claim refund of the tax paid. The notification is issued under section 16(4) of the IGST Act, 2017 on the recommendation of the GST Council. It also provides detailed explanations for tariff classification and definition of “brand name”. The provisions come into force from 1 October 2023.