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of <h1>Manufacturers of exempt and non-exempt goods can claim Cenvat credit under GST transition rules for smoother changeover.</h1> A registered taxable person involved in manufacturing both exempted and non-exempted goods or providing exempted and non-exempted services under previous laws is entitled to certain credits under the GST transition provisions. They may claim Cenvat credit carried forward from earlier returns and Cenvat credit for eligible duties on inputs held in stock, including those in semi-finished or finished goods, as of the appointed day. This provision allows for the transition of credit related to exempted goods or services, facilitating a smoother shift to the new GST regime.
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