Clarifications on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabric.

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..... The Additional/Jt. Commissioner of State Taxes and Excise, (South Zone, North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. K....

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....put tax credit at the end of any tax period: Provided that no refund of unutilized input tax credit shall be allowed in cases other than - (i) Zero rated supplies made without payment of tax; (ii) Where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), excep....

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....) exports of goods or services or both; or (b) supply of goods or services or both to a Specified Economic Zone developer or a Special Economic Zone Unit. 2.4 Accordingly, as regards export of fabrics it is clarified that, subject to the provisions of sub-section (10) of the section 54 of HPGST Act, 2017, a manufacturer of such fabrics will be eligible for refund of unutilized input tax credit ....