Query on GST refund

[KARAN VERMA]

The definition of Exempt supply includes Non taxable supply

Whether Non taxable supply include alcoholic liquor for human consumption.

If yes, whether i m eligible to take refund of GST paid on packaging material and CHA agent services in case of export of liquor.

AI Summary

GST Refund on Alcoholic Liquor Exports Ineligible Under Article 366 (12 A) and Board Circular No. 125/44/2019. A forum participant inquired about the eligibility for a GST refund on packaging materials and CHA agent services related to the export of alcoholic liquor, questioning if it is considered a non-taxable supply. Responses clarified that alcoholic liquor is outside the GST scope under Article 366 (12 A) of the Indian Constitution, thus not qualifying for GST refunds. The discussion referenced Board Circular No. 125/44/2019, which allows refunds for exempt or non-GST goods exports, but emphasized that alcoholic liquor does not fall under this category, rendering GST refund claims on related expenses ineligible.