Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.

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..... Subject: Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics - regarding. Doubts have been raised regarding the restrictions of refund of unutilized input tax credit of GST paid on inputs to manufacturer exporters of fabrics [falling under chapters 50 to 55 and 60 and headings 5608, 5801, 5806] under GST. 2.1 The matter has be .....

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..... cil, Notification No. 38/1/2017-Fin(R C)(5/2017-Rate) dated 30th June, published in the Extraordinary Official Gazette No. 3 , Series I No. 13 dated 30 th June, 2017 [as amended from time to time] has been issued under clause (ii) of the proviso to sub-section (3) of section 54 of the Goa GST Act, 2017 restricting refund of unutilised input tax credit of GST paid on inputs in respect of certain s .....

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..... tax credit of GST paid on capital goods] in respect of fabrics manufactured and exported by him. 3. Difficulty. if any, in the implementation of this circular should be brought to the notice of the undersigned. (Dipak M. Bandekar) Commissioner of State Tax Note : Similar circular is Issued under Central Goods and Services Tax Act, 2017 by Tax Research Unit , Dept. of Revenue, Mini .....

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