Use of exported goods for manufacture of taxable supplies requires chartered accountant certificate unless no input tax credit was claimed. Where exports have been made after availing input tax credit on inputs used in manufacture of such exports, goods supplied thereafter must be used in the manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate from a chartered accountant must be submitted to the jurisdictional GST commissioner or an authorised officer; no certificate is required if input tax credit was not availed on those inputs. The phrase 'on pre-import basis' is omitted from the Explanation.
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.
Use of exported goods for manufacture of taxable supplies requires chartered accountant certificate unless no input tax credit was claimed.
Where exports have been made after availing input tax credit on inputs used in manufacture of such exports, goods supplied thereafter must be used in the manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate from a chartered accountant must be submitted to the jurisdictional GST commissioner or an authorised officer; no certificate is required if input tax credit was not availed on those inputs. The phrase "on pre-import basis" is omitted from the Explanation.
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