Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

refund of accumulated ITC in case of export., Goods and Services Tax - GST

Issue Id: - 113764
Dated: 22-5-2018
By:- bk r

refund of accumulated ITC in case of export.


  • Contents

The client is engaged in manufacturing of goods and clear the goods in domestic market and as well as export . the party get the advance authorisation licence and get the goods imported without BCD,SAD, CVD, Cess etc before the GST regime. The Export was made in the month of July 2017 under advance authorisation scheme . the party has also manufactured and cleared the goods in domestic market and also availed ITC in respect of goods purchased during the month of JULY 2017 in their manufacturing unit. whether the party can claim refund of unclaimed ITC for the period of JULY 2017 in case they exported the goods under advance authorisation licence .The goods under advance authorisation were imported prior to GST regime and the same were used for manufacturing of goods which were export in the month of July 2017.

Posts / Replies

Showing Replies 1 to 3 of 3 Records

Page: 1


1 Dated: 22-5-2018
By:- KASTURI SETHI

Yes. Refund of accumulated ITC can be claimed.


2 Dated: 22-5-2018
By:- YAGAY and SUN

This matter is not free from doubts due to flaw in the language used in the relevant notification. Better to seek advance ruling.


3 Dated: 23-5-2018
By:- KASTURI SETHI

Agreed with M/s.YAGAY AND SONS. If the querist applies for Advances Ruling, he will win.


Page: 1

Old Query - New Comments are closed.

Quick Updates:Latest Updates