Input tax credit conditions: CA certificate required when exported goods with ITC are reused for taxable manufacture, subject to exception. Inserted proviso requires goods supplied after exports with ITC availed to be used in manufacture and supply of taxable goods (excluding nil-rated or fully exempt goods) and to be accompanied by a chartered accountant's certificate submitted to the Commissioner or authorised officer within six months; no certificate is required where ITC was not availed. The Explanation's phrase 'on pre-import basis' is omitted. The amendment is effective from 15 January 2019.
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.
Input tax credit conditions: CA certificate required when exported goods with ITC are reused for taxable manufacture, subject to exception.
Inserted proviso requires goods supplied after exports with ITC availed to be used in manufacture and supply of taxable goods (excluding nil-rated or fully exempt goods) and to be accompanied by a chartered accountant's certificate submitted to the Commissioner or authorised officer within six months; no certificate is required where ITC was not availed. The Explanation's phrase "on pre-import basis" is omitted. The amendment is effective from 15 January 2019.
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