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    <title>ITC on export of ENA</title>
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    <description>Claiming input tax credit for inputs used in exporting ENA hinges on ENA&#039;s tax classification: if domestic sales of ENA to taxable buyers are under GST and exported ENA is of the same quality, ITC/refund may be claimed; inputs attributable to supplies to liquor manufacturers (outside GST and subject to VAT) must have ITC reversed. The exporter&#039;s ignorance of the foreign buyer&#039;s use does not affect this entitlement.</description>
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      <description>Claiming input tax credit for inputs used in exporting ENA hinges on ENA&#039;s tax classification: if domestic sales of ENA to taxable buyers are under GST and exported ENA is of the same quality, ITC/refund may be claimed; inputs attributable to supplies to liquor manufacturers (outside GST and subject to VAT) must have ITC reversed. The exporter&#039;s ignorance of the foreign buyer&#039;s use does not affect this entitlement.</description>
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      <law>GST</law>
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