Refund of ITC on export of liquor
Dear Sir, i am exporting liquor which is Non GST goods. Now, Govt. has issued circular dated 18-11-2019 no. 125/44/2019 that if assessee export exempted or Non GST goods then he is eligible for refund of ITC.
My question whether i am eligible to take ITC on purchase of export packaging material and CHA agent services bill. Kindly clarify.
Debate Over Input Tax Credit Refund Eligibility for Packaging Used in Exporting Non-GST Liquor Under GST Law An individual inquired about the eligibility for claiming an Input Tax Credit (ITC) refund on packaging materials and services related to exporting liquor, classified as Non-GST goods. One respondent clarified that since liquor is Non-GST, ITC on packaging materials is not permissible under GST law, and refund claims would likely be rejected. Another respondent suggested that refunds might be possible because the refund of ITC applies to exempt goods, arguing that exempt supplies could include Non-GST supplies. The discussion reflects differing interpretations of the circular and GST provisions regarding ITC refunds on Non-GST goods. (AI Summary)
Goods and Services Tax - GST
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