https://www.taxtmi.com/forum/issue?id=115753 Refund entitlement of input tax credit for export of liquor treated as non GST supplies is disputed. One view holds that ITC on packing material and related services is not allowable under the statutory GST framework and administrative circulars cannot override the statute, precluding refund. Another view argues that refund mechanisms for exempt supplies could be extended to non GST exports to reduce tax incidence, supporting a claim for refund of taxes on packing material and CHA services. en-us Sun, 08 Dec 2019 22:34:04 +0530 Thu, 23 Jan 2025 15:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115753 Refund entitlement of input tax credit for export of liquor treated as non GST supplies is disputed. One view holds that ITC on packing material and related services is not allowable under the statutory GST framework and administrative circulars cannot override the statute, precluding refund. Another view argues that refund mechanisms for exempt supplies could be extended to non GST exports to reduce tax incidence, supporting a claim for refund of taxes on packing material and CHA services. Discussion-Forum GST Sun, 08 Dec 2019 22:34:04 +0530 https://www.taxtmi.com/forum/issue?id=115753