https://www.taxtmi.com/circulars?id=56448 Manufacturers of fabrics specified under chapters 50-55 and 60 and certain headings are eligible to claim refund of unutilised input tax credit of GST paid on inputs in respect of fabrics manufactured and exported, because the notification restricting refunds under the proviso to sub section (3) of section 54 does not apply to zero rated supplies; the refund excludes input tax credit on capital goods and remains subject to the statutory procedural conditions for refunds. en-us Thu, 16 Nov 2017 00:00:00 +0530 Thu, 16 Nov 2017 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56448 Manufacturers of fabrics specified under chapters 50-55 and 60 and certain headings are eligible to claim refund of unutilised input tax credit of GST paid on inputs in respect of fabrics manufactured and exported, because the notification restricting refunds under the proviso to sub section (3) of section 54 does not apply to zero rated supplies; the refund excludes input tax credit on capital goods and remains subject to the statutory procedural conditions for refunds. Circulars GST Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56448