Input tax credit condition: certificate required for use of exported goods in manufacture of taxable supplies, unless no credit taken. Goods supplied after exports made where input tax credit was availed must be used in manufacture and supply of taxable goods (other than 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 of such supply; no certificate is required if input tax credit was not availed on inputs used in manufacture of export goods.