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

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..... 16th November 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics - regarding. Doubts have been raised regarding the .....

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..... 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. 5/2017-Central Tax(Rate) 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 CGST Act, 2017 rest .....

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..... igible for refund of unutilized input tax credit of GST paid on inputs [other than the input tax credit of GST paid on capital goods] in respect of fabrics manufactured and exported by him. 3. Difficulty, if any, in the implementation of this circular should be brought to the notice of the Board. Yours faithfully (Rahil Gupta) Technical Officer (TRU) - Circular - Trade Notice .....

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