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

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....(No. 11/2017-2018-GST) Subject: Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics - regarding. Doubts have been raised regarding the restrictions of refund of unutilized input tax credit of GST paid on inputs to manufacturer exporters of fabrics [falling under chapters 50 to 55 and 60 and headings 5608, 5801, 5806] under GST. 2....

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....ecommendations of the GST Council, Notification No. 38/1/2017-Fin(R&C)(5/2017-Rate) dated 30th June, published in the Extraordinary Official Gazette No. 3 , Series I No. 13 dated 30^th June, 2017 [as amended from time to time] has been issued under clause (ii) of the proviso to sub-section (3) of section 54 of the Goa GST Act, 2017 restricting refund of unutilised input tax credit of GST paid on i....