Refund of ITC on export of liquor

[KARAN VERMA]

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.

AI Summary

Refund of input tax credit: whether taxes on packing and CHA services for non GST exports can be reclaimed.
Refund entitlement of input tax credit for export of liquor treated as non GST supplies is disputed. One view holds that ITC on packing material and related services is not allowable under the statutory GST framework and administrative circulars cannot override the statute, precluding refund. Another view argues that refund mechanisms for exempt supplies could be extended to non GST exports to reduce tax incidence, supporting a claim for refund of taxes on packing material and CHA services.