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Fish export

Vijay Baraiya (Advocate) (271 Points)

28 October 2018

dear sir.

mai fish export karta hu to kya fish export karne mai jo service provid krte hai to kya service ki credit milegi ?

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8 Replies

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 28 October 2018

Haan Ji Aap ITC avail kar saktey Ho

Vijay Baraiya (Advocate) (271 Points)
Replied 28 October 2018

but fish to exempt hai

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 28 October 2018

As per Notification 2/2018 CT Rate : Live Fish, Fresh or Chiled Fish is exempted But Frozen & put up in Unit Container is Not Exempted. And if you are exporting then it might be Frozen , Hence Taxable.

But still if you say that you are exporting it without freezing it then you are not liable claim ITC on Services availed.

Vijay Baraiya (Advocate) (271 Points)
Replied 28 October 2018

hmm agar mai freezing ke aath export karta hu to mujhe service ki itc milegi

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 29 October 2018

kya matlab ??!!
See dear,... seedha hisab yha hai ki agar aap ki outward supply exempted hai toh aap ko inward supply per ITC nahi meelega

Aur agar aap ki Outward supply Taxable hai toh Aap ko apni Inward supply per ITC meelega

rajni aggarwal (student) (137 Points)
Replied 29 October 2018

as per sec 16 of igst act 2017 agar ap exempted goods ka export karte hai toh apko itc meliga apki inward suppy par refer 16 of igst act

Vijay Baraiya (Advocate) (271 Points)
Replied 29 October 2018

Service aur goods ki dono ki itc milegi ?

rajni aggarwal (student) (137 Points)
Replied 29 October 2018

Yes ITC milega both Goods and service par but to the extent jitna portion apne export karne ke liye use kara hai see apke pass kuch input service hai and kuch inpit goods hai to jitna portion of goods and service apne export karne ke liye use hoga sirf uske liye itc milega agar kuch portion apne domesic ke liye use kara hai itc ka bas vo nai milega