https://www.taxtmi.com/forum/issue?id=119005 Exports under advance authorisation and exports under LUT are separate transactions with refund entitlement for each, but any common ITC allocated to supplies refunded via the advance authorisation route must be excluded from the "net ITC" calculation when claiming a proportionate refund for LUT exports; allocate common credits to the AA-type mechanism and remove those amounts from the net ITC base for the LUT refund claim. en-us Sun, 25 Feb 2024 07:14:47 +0530 Fri, 24 Jan 2025 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119005 Exports under advance authorisation and exports under LUT are separate transactions with refund entitlement for each, but any common ITC allocated to supplies refunded via the advance authorisation route must be excluded from the "net ITC" calculation when claiming a proportionate refund for LUT exports; allocate common credits to the AA-type mechanism and remove those amounts from the net ITC base for the LUT refund claim. Discussion-Forum GST Sun, 25 Feb 2024 07:14:47 +0530 https://www.taxtmi.com/forum/issue?id=119005