GST Refund of Input Service denied in case Export of Goods without payment of Tax

[Rahul Chachan]

Dear Experts,

The compnay is 100% export oriented, no domestic sale. The compnay majorly exports goods outside india.

GST officer has denied the Refund of accumulated ITC on input services such as consultancy services availed for accounting and other matters as these input services are not linked with export of goods.

GST Rules allows refund of Input and Input Services without any condition. Further, as compnay only exports goods / services therefore all inward supplies are related to exports only.

Officer is asking for case laws that ITC on Input Services are allowed in case of Export of Goods.

Kinldy help

AI Summary

Export company denied GST refund on input services like consultancy despite 100% export operations and no domestic sales A 100% export-oriented company with no domestic sales was denied GST refund of accumulated input tax credit on input services including consultancy and accounting services. The GST officer claimed these input services were not linked to export of goods. The company argues that GST rules allow refund of input and input services without conditions, and since the company only exports, all inward supplies relate to exports. The officer requested case law supporting ITC on input services for goods exporters.