https://www.taxtmi.com/forum/issue?id=114442 Export of second-hand capital goods purchased pre GST does not require reversal of credit when exported post GST. Export under a Letter of Undertaking or as a zero rated supply is treated as duty paid and outside GST levy, and there is no transitional provision mandating reversal of pre GST cenvat credit into post GST input tax credit. en-us Sat, 29 Dec 2018 11:50:49 +0530 Thu, 23 Jan 2025 15:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114442 Export of second-hand capital goods purchased pre GST does not require reversal of credit when exported post GST. Export under a Letter of Undertaking or as a zero rated supply is treated as duty paid and outside GST levy, and there is no transitional provision mandating reversal of pre GST cenvat credit into post GST input tax credit. Discussion-Forum GST Sat, 29 Dec 2018 11:50:49 +0530 https://www.taxtmi.com/forum/issue?id=114442