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    <title>Manner of filing refund of unutilized ITC on account of export of electricity</title>
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    <description>Refund claims for unutilized input tax credit arising from export of electricity are to be handled in accordance with the Central Government&#039;s clarification on the manner of filing such claims. State tax officers must follow that clarification to ensure uniform implementation of the Tripura State GST Act and consistent administration of refund claims.</description>
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      <description>Refund claims for unutilized input tax credit arising from export of electricity are to be handled in accordance with the Central Government&#039;s clarification on the manner of filing such claims. State tax officers must follow that clarification to ensure uniform implementation of the Tripura State GST Act and consistent administration of refund claims.</description>
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