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

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....agar, Bengaluru-560009, Dated: 25-03-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST- 19/2018-19 Subject: Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics - regarding. Doubt have been raised regarding the restrictions of refund of unutilized input tax credit of GST paid on inputs to manufacturer exporters of fabrics ....

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.... recommendations of the Council. 2.2 Based on the recommendations of the GST Council, Notification (5/2017) No. FD 48 CSL 2017 dated 28.06.2017 [as amended from time to time] has been issued under clause (ii) of the proviso to sub-section (3) of section 54 of the KGST Act, 2017 restricting refund of unutilised input tax credit of GST paid on inputs in respect of certain specified goods, includi....

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....on capital goods] in respect of fabrics manufactured and exported by him. 3.   This circular is clarificatory in nature and cannot be made use of for interpretation of provisions of law. If any member of trade has any doubt, he may refer the matter to this office for further clarification. All the members of trade and industry are requested to follow the procedure laid down in this re....