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13 June 2018 Is ITC available of GST paid in machine purchase for leather export unit
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CA Padmasri Manyam

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CA Padmasri Manyam (Expert)
13 June 2018 Input tax credit can be claimed on machine used for manufacture of leather which is ultimately exported. There is no restriction.
In case there is accumulation of credit, refund can be claimed as per Section 54(3) of CGST Act.

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