Deemed exports: certificate requirement from accountant for supplies used in taxable manufacture, or no certificate if no input tax credit. Where exports have already occurred after availing input tax credit on inputs used in manufacture of those exports, the supplied goods must be used in the manufacture and supply of taxable goods (excluding nil-rated or fully exempt supplies), and a chartered accountant's certificate to that effect must be submitted to the Chief Commissioner or an authorized officer; 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.
Deemed exports: certificate requirement from accountant for supplies used in taxable manufacture, or no certificate if no input tax credit.
Where exports have already occurred after availing input tax credit on inputs used in manufacture of those exports, the supplied goods must be used in the manufacture and supply of taxable goods (excluding nil-rated or fully exempt supplies), and a chartered accountant's certificate to that effect must be submitted to the Chief Commissioner or an authorized officer; no certificate is required if input tax credit was not availed.
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