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    <title>Clarifications on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabric.</title>
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    <description>For exporters of fabrics, subject to the statutory conditions and procedural safeguards, a manufacturer-exporter is eligible for refund of unutilized input tax credit on inputs used in manufacture and export of such fabrics, while refunds remain restricted by the proviso to zero rated supplies and by notification-specified goods; input tax credit on capital goods is excluded from refund.</description>
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      <description>For exporters of fabrics, subject to the statutory conditions and procedural safeguards, a manufacturer-exporter is eligible for refund of unutilized input tax credit on inputs used in manufacture and export of such fabrics, while refunds remain restricted by the proviso to zero rated supplies and by notification-specified goods; input tax credit on capital goods is excluded from refund.</description>
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