Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics

Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics https://www.taxtmi.com/circulars?id=71506 Manufacturer exporters of specified fabrics may claim refund of unutilised GST credit paid on inputs for fabrics manufactured and exported as zero-rated supplies. Restrictions on refund for specified goods under the inverted-duty route do not apply to zero-rated supplies, including exports and supplies to an SEZ developer or SEZ unit. Refund of input tax credit paid on capital goods is excluded, and eligibility remains subject to applicable refund conditions. en-us Thu, 28 Mar 2019 00:00:00 +0530 Wed, 30 Sep 2026 18:50:45 +0530 TaxTMI RSS Generator Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics https://www.taxtmi.com/circulars?id=71506 Manufacturer exporters of specified fabrics may claim refund of unutilised GST credit paid on inputs for fabrics manufactured and exported as zero-rated supplies. Restrictions on refund for specified goods under the inverted-duty route do not apply to zero-rated supplies, including exports and supplies to an SEZ developer or SEZ unit. Refund of input tax credit paid on capital goods is excluded, and eligibility remains subject to applicable refund conditions. Circulars GST - States Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71506