Input tax credit certification required for goods exported then supplied for manufacture, with CA certificate within six months. Goods exported after availing input tax credit, when subsequently supplied, must be used in manufacture and supply of taxable goods (other than nil rated or fully exempt goods), and a chartered accountant's certificate to that effect must be submitted to the jurisdictional commissioner of GST or an authorised officer within six months; no certificate is required if input tax credit was not availed. The amendment also deletes the words 'on pre-import basis' from Explanation No.1.
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 certification required for goods exported then supplied for manufacture, with CA certificate within six months.
Goods exported after availing input tax credit, when subsequently supplied, must be used in manufacture and supply of taxable goods (other than nil rated or fully exempt goods), and a chartered accountant's certificate to that effect must be submitted to the jurisdictional commissioner of GST or an authorised officer within six months; no certificate is required if input tax credit was not availed. The amendment also deletes the words "on pre-import basis" from Explanation No.1.
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