Become a Govt. Certified GST Practitioner. Batch begins 18th Nov. Register Now!

Refund on Export

alin karki (5 Points)

14 July 2017

Can I claim refund of input/input services if I export goods which are exempt in india?

Reply
Follow
Share

1 Replies

CA. MITHUN KHATRY (CA IN PRACTICE) (370 Points)
Replied 14 July 2017

yes

in case claim of ITC in respect of a particular supply is not restricted under section 17(5) of CGST Act’2017, then in case of zero rated supply under IGST, ITC shall still be available irrespective of the fact that such supply is declared as an exempt supply under CGST. So in case exempt supplies are exported of in case exempt supplies are made to SEZ developer or SEZ units, such a supplier may claim ITC on inward supplies related to such supply.

ZERO RATED SUPPLY means any of the following supplies of goods or services or both, namely:––

(a) export of goods or services or both; or

(b) supply of goods or services or both to a SEZ developer or a SEZ unit.

[Section 16(1) of IGST Act]

Credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply. [Section 16(2) of IGST Act]

Read article on ITC & Refunds by CA Mithun Khatry at https://gstbible.com/blog/all-about-input-tax-credit-under-gst/

1 Like