Input tax credit conditions: exported goods used in subsequent manufacture require a chartered accountant certificate within prescribed period. Where goods exported after availing input tax credit are later used in the manufacture and supply of taxable goods (other than nil rated or fully exempt goods), the supplier must submit a chartered accountant's certificate to the jurisdictional Commissioner of GST or an authorised officer within six months of such supply; no certificate is required if input tax credit was not availed on inputs used in the manufacture of the exported goods.
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 in subsequent manufacture require a chartered accountant certificate within prescribed period.
Where goods exported after availing input tax credit are later used in the manufacture and supply of taxable goods (other than nil rated or fully exempt goods), the supplier must submit a chartered accountant's certificate to the jurisdictional Commissioner of GST or an authorised officer within six months of such supply; no certificate is required if input tax credit was not availed on inputs used in the manufacture of the exported goods.
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