https://www.taxtmi.com/forum/issue?id=113228 Query concerns entitlement to refund of unutilised Input Tax Credit on capital goods for zero-rated supplies, with some contributors asserting capital goods are included within input tax credit as duty paid shares the same character as inputs, while others state there is no specific provision for refund of accumulated credit on capital goods and direct attention to the CGST Rule 89 net ITC computation for refund assessment. en-us Wed, 20 Dec 2017 12:33:01 +0530 Thu, 23 Jan 2025 15:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113228 Query concerns entitlement to refund of unutilised Input Tax Credit on capital goods for zero-rated supplies, with some contributors asserting capital goods are included within input tax credit as duty paid shares the same character as inputs, while others state there is no specific provision for refund of accumulated credit on capital goods and direct attention to the CGST Rule 89 net ITC computation for refund assessment. Discussion-Forum GST Wed, 20 Dec 2017 12:33:01 +0530 https://www.taxtmi.com/forum/issue?id=113228