https://www.taxtmi.com/forum/issue?id=119531 Where final goods are not leviable to compensation cess, accumulated cess credit attributable to exports may not be utilizable via the shipping bill route when exports are effected on payment of tax; exporters should instead pursue refund of accumulated cess credit through the dedicated statutory refund procedure for cess credits, while exports under LUT allow direct claim of cess refund. Circular guidance preserves zero-rated status for exports under either route but limits use of cess credit to payment of cess on outward supplies. en-us Mon, 20 Jan 2025 08:52:20 +0530 Thu, 23 Jan 2025 14:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119531 Where final goods are not leviable to compensation cess, accumulated cess credit attributable to exports may not be utilizable via the shipping bill route when exports are effected on payment of tax; exporters should instead pursue refund of accumulated cess credit through the dedicated statutory refund procedure for cess credits, while exports under LUT allow direct claim of cess refund. Circular guidance preserves zero-rated status for exports under either route but limits use of cess credit to payment of cess on outward supplies. Discussion-Forum GST Mon, 20 Jan 2025 08:52:20 +0530 https://www.taxtmi.com/forum/issue?id=119531