Capital Goods refund on inward supply recevied under deemed export

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Certain supplies of goods have been notified as deemed exports vide notification No. 48/2017-Central Tax dated 18.10.2017 under section 147 of the CGST Act. Further, the third proviso to rule 89(1) of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the CGST Rules allows either the recipient or the supplier to apply for refund of tax paid on such deemed export supplies. One of the situations covered under the above notification is Supply of good .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s by a registered person to Export Oriented Unit. Our query is if receipient i.e. EOU unit purchase capital goods domestically under deemed export provisions then whether the recipient can claim refun .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d of this ITC paid to vendor. or the restriction on capital goods refund is applicable - Capital Goods refund on inward supply recevied under deemed export - Query Started By: - Abhijeet Mane Dated: .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - 8-10-2024 Goods and Services Tax - GST - GST - Discussion Forum - Knowledge Sharing Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X