https://www.taxtmi.com/notifications?id=129462 A proviso was inserted requiring that goods supplied after exports made with input tax credit on inputs used for export manufacture be used in the manufacture and supply of taxable goods other than nil-rated or fully exempted goods, supported by a chartered accountant's certificate within six months of supply. No certificate is required where input tax credit was not availed on the inputs used for export goods. The words "on pre-import basis" were omitted from the Explanation, with effect from 15 January 2019. en-us Wed, 06 Feb 2019 00:00:00 +0530 Fri, 19 Jun 2026 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129462 A proviso was inserted requiring that goods supplied after exports made with input tax credit on inputs used for export manufacture be used in the manufacture and supply of taxable goods other than nil-rated or fully exempted goods, supported by a chartered accountant's certificate within six months of supply. No certificate is required where input tax credit was not availed on the inputs used for export goods. The words "on pre-import basis" were omitted from the Explanation, with effect from 15 January 2019. Notifications GST - States Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129462