Input tax credit conditions: exported goods used for taxable supplies require chartered accountant certificate within prescribed period. Goods exported after availing input tax credit on inputs used in their manufacture, when later used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods), must be supported by a chartered accountant certificate submitted to the jurisdictional Joint Commissioner of State Tax or an authorized officer within six months of such supply; no certificate is required if input tax credit was not availed.
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: exported goods used for taxable supplies require chartered accountant certificate within prescribed period.
Goods exported after availing input tax credit on inputs used in their manufacture, when later used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods), must be supported by a chartered accountant certificate submitted to the jurisdictional Joint Commissioner of State Tax or an authorized officer within six months of such supply; no certificate is required if input tax credit was not availed.
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