TMI BlogInput tax credit {ITC} - GST paid on the railway freight - the final clearance of goods for export has...Input tax credit {ITC} - GST paid on the railway freight - the final clearance of goods for export has taken place from the Raxaul unit, the export warehouse of the Appellant and not from the Appellant's Haldia unit. Therefore, endorsement copies of ARE-3 cannot be treated as final proof of export. - Benefit of export / zero rated supply not available. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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