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    <title>ITC refund on export of Non taxable supply</title>
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    <description>Refund of unutilised input tax credit is available for exports of goods characterised as exempted or non taxable supplies, permitting claim of accumulated ITC when no taxable domestic supplies utilise that credit; however, eligibility depends on the GST status of the specific commodity (for example, goods outside the GST net would not qualify).</description>
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      <title>ITC refund on export of Non taxable supply</title>
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      <description>Refund of unutilised input tax credit is available for exports of goods characterised as exempted or non taxable supplies, permitting claim of accumulated ITC when no taxable domestic supplies utilise that credit; however, eligibility depends on the GST status of the specific commodity (for example, goods outside the GST net would not qualify).</description>
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