Use of exported goods after availing input tax credit requires CA certificate for reuse in taxable manufacture. Goods supplied after exports made with input tax credit must be used in manufacture and supply of taxable goods (excluding nil rated or fully exempt goods) and a chartered accountant's certificate to that effect must be submitted to the jurisdictional commissioner of GST or an authorised officer within six months; no certificate is required if input tax credit was not availed. The amendment also removes the phrase 'on pre-import basis' from the Explanation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Use of exported goods after availing input tax credit requires CA certificate for reuse in taxable manufacture.
Goods supplied after exports made with input tax credit must be used in manufacture and supply of taxable goods (excluding nil rated or fully exempt goods) and a chartered accountant's certificate to that effect must be submitted to the jurisdictional commissioner of GST or an authorised officer within six months; no certificate is required if input tax credit was not availed. The amendment also removes the phrase "on pre-import basis" from the Explanation.
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