TaxTMI 
TaxTMI 
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.
ITC on export of ENA
05 Dec 2019 
4 Replies 
2213 Views Asked by
Input tax credit eligibility depends on ENA's GST classification; credits must be reversed for supplies falling under VAT.
Claiming input tax credit for inputs used in exporting ENA hinges on ENA's tax classification: if domestic sales of ENA to taxable buyers are under GST and exported ENA is of the same quality, ITC/refund may be claimed; inputs attributable to supplies to liquor manufacturers (outside GST and subject to VAT) must have ITC reversed. The exporter's ignorance of the foreign buyer's use does not affect this entitlement. (AI Summary)
Claiming input tax credit for inputs used in exporting ENA hinges on ENA's tax classification: if domestic sales of ENA to taxable buyers are under GST and exported ENA is of the same quality, ITC/refund may be claimed; inputs attributable to supplies to liquor manufacturers (outside GST and subject to VAT) must have ITC reversed. The exporter's ignorance of the foreign buyer's use does not affect this entitlement. (AI Summary)