SGST input tax credit refund clarified for exporters despite duty drawback under the goods and services tax framework. Clarification was issued on the discrepancy between the Hindi and English versions of the third proviso to Section 54(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. The inconsistency concerned refund of SGST input tax credit in cases where exporters had received duty drawback. Relying on CBIC Circular No. 37/11/2018-GST dated 15.03.2018, the clarification states that duty drawback relates to central tax and does not bar refund of eligible SGST input tax credit. It directs that admissible SGST credit refund should not be withheld merely because duty drawback has been received.