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

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....cation on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics 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. 2.1 The matter has been examined. In this context, sub-s....

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.... 30.06.2017 [as amended from time to time] has been issued under clause (ii) of the proviso to sub-section (3) of section 54 of the GGST Act, 2017 restricting refund of unutilised input tax credit of GST paid on inputs in respect of certain specified goods, including input tax credit of GST paid on inputs. 2.3 However, the aforesaid notification having been issued under clause (ii) of the provi....