05 June 2014
if output good is exempted from sales tax, then ITC is not admissible, but if rate of tax is 0% for eg goods are exported or deemed export then ITC is admissible.
06 June 2014
ITC is admissible only in the case direct export or sale in the course of export(H form sale).In all other instances ITC can not be claimed.....mjk
CAclubindia
