Refund of Unutilised ITC (GST) to Exporters for Fabrics Inputs: CBEC Clarification

The CBEC has issued a clarification regarding eligibility for refund of unutilised ITC of GST paid by Manufacturer Exporters of Fabrics, i.e. ITC of GST on Inputs in respect of fabrics manufactured and exported by him (other than the ITC of GST paid on capital goods), as under:

Refund of Unutilised ITC (GST) to Exporters for Fabrics Inputs: CBEC Clarification Circular No. 18/18/2017 GST dt. 16 Nov. 2017

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