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

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.....V. SOMANATHAN, I.A.S., COMMISSIONER OF COMMERCIAL TAX Circular No. 11(2017)/2019-TNGST RC No.085/2017/A1/Taxation) Dated: 28.03.2019 Sub: Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics - Regarding. Ref: Govt. of India, Department of Revenue, Tax Research Unit, Circular No.18/18/2017-GST, dated 16.11.2017. ***** ....

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....x on outputs supplies (other than nil rate or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council. 2.2 Based on the recommendations of the GST Council, Notification No.II(2)/CTR/532(d-8)/2017 dated 29.06.2017 published in Tamil Nadu Govt. Gazette No.202 dated 29th June,2017 [as amended from time to time]....