Input tax credit condition: chartered accountant certificate required when goods from exported production are reused for taxable supplies. The notification requires that goods supplied after exports, where input tax credit was availed on inputs used in manufacture of those exports, must be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and that a chartered accountant's certificate to this effect be submitted 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.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit condition: chartered accountant certificate required when goods from exported production are reused for taxable supplies.
The notification requires that goods supplied after exports, where input tax credit was availed on inputs used in manufacture of those exports, must be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and that a chartered accountant's certificate to this effect be submitted 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.
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