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Issue ID : 115749
- 0 -

ITC on export of ENA

Date 05 Dec 2019
Replies4 Answers
Views 1958 Views
Asked By

Sir

My query is if i am exporting ENA (Spirit) out of india, then whether i am eligible to claim input tax credit on inputs/input services exclusively used in exporting ENA.

Currently, i am paying VAT on domestic sale of ENA.

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- 0
Replied on Dec 6, 2019
1.

Sir,

Since you are paying VAT the product exported by you is not covered by GST Act. Hence you cannot claim refund of input tax credit exclusively used in exporting ENA.

- 0
Replied on Dec 6, 2019
2.

Sir, in domestic sale of ENA, if i am selling ENA to pharmeuticals, chemical industry, then i am levying 18% GST, if i am selling ENA to liquor companies, then VAT is charged on sale.

In case of foreign customer who is agent, i do not know for which purpose he has used such ENA.

- 0
Replied on Dec 6, 2019
3.

Sir,

Initially you have not given full details. If ENA supplied in the taxable territory and cleared for export are of the same quality then claim the refund of input tax credit. However the input tax credit availed on input goods, services etc on ENA supplied to liquor manufacturer is to be reversed since liquor is not under GST Act.

- 0
Replied on Dec 7, 2019
4.

You are not concerned for what purpose foreign customer uses ENA. I support the views of Sh.Ranganathan,Sir.

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