Input tax credit condition: exported goods reused in manufacture must be for taxable supplies and need a chartered accountant certificate. The amendment requires that goods exported after availing input tax credit, when later supplied, be used in the manufacture and supply of taxable goods (other than nil rated or fully exempted goods), and mandates submission of a chartered accountant's certificate to the jurisdictional commissioner of GST or an authorised officer within a limited time; no certificate is needed where input tax credit was not availed. The amendment also omits the phrase 'on pre-import basis' 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.
Input tax credit condition: exported goods reused in manufacture must be for taxable supplies and need a chartered accountant certificate.
The amendment requires that goods exported after availing input tax credit, when later supplied, be used in the manufacture and supply of taxable goods (other than nil rated or fully exempted goods), and mandates submission of a chartered accountant's certificate to the jurisdictional commissioner of GST or an authorised officer within a limited time; no certificate is needed where input tax credit was not availed. The amendment also omits the phrase "on pre-import basis" from the Explanation.
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