Input tax credit conditions require CA certificate proving exported goods used in taxable manufacture, waiver if no credit availed. The amendment requires that 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 supported by a chartered accountant's certificate submitted to the jurisdictional GST commissioner or authorised officer within six months; no certificate is needed if input tax credit was not availed. The words 'on pre-import basis' are deleted from the Explanation.