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

Refund of input tax credit for exports of non GST alcoholic liquor excludes packaging and CHA services.
Alcoholic liquor is treated as a non GST item; exporters of non GST or exempted goods may be eligible for refund of unutilized input tax credit and need not furnish LUT/bond when exporting without payment of integrated tax, but refunds for packaging material and CHA services used in export of alcoholic liquor are not available and rebate follows pre GST rebate procedures under Central Excise/VAT rules.