Input tax credit {ITC} - GST paid on the railway freight - the ...

Denial of Input Tax Credit on GST for Rail Freight Due to Export Clearance from Different Unit.

March 26, 2019

Case Laws GST AAAR

Input tax credit {ITC} - GST paid on the railway freight - the final clearance of goods for export has taken place from the Raxaul unit, the export warehouse of the Appellant and not from the Appellant's Haldia unit. Therefore, endorsement copies of ARE-3 cannot be treated as final proof of export. - Benefit of export / zero rated supply not available.

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Input tax credit {ITC} - GST paid on the railway freight - the ...

Denial of Input Tax Credit on GST for Rail Freight Due to Export Clearance from Different Unit.

March 26, 2019

Case Laws GST AAAR

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