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    <title>Query on GST refund</title>
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    <description>Alcoholic liquor is treated as a non GST item; exporters of non GST or exempted goods may be eligible for refund of unutilized input tax credit and need not furnish LUT/bond when exporting without payment of integrated tax, but refunds for packaging material and CHA services used in export of alcoholic liquor are not available and rebate follows pre GST rebate procedures under Central Excise/VAT rules.</description>
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      <title>Query on GST refund</title>
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      <description>Alcoholic liquor is treated as a non GST item; exporters of non GST or exempted goods may be eligible for refund of unutilized input tax credit and need not furnish LUT/bond when exporting without payment of integrated tax, but refunds for packaging material and CHA services used in export of alcoholic liquor are not available and rebate follows pre GST rebate procedures under Central Excise/VAT rules.</description>
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