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    <description>Goods supplied after exports made where input tax credit was availed must be used in manufacture and supply of taxable goods (other than nil rated or fully exempt goods) and a chartered accountant&#039;s certificate to that effect must 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 on inputs used in manufacture of export goods.</description>
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