Goods and Services Tax

Refund of accumulated ITC in case of export under LUT when 95% inputs (imported) received under advance authorisation

Goods and Services Tax – Started By: – BalKrishan Rakheja – Dated:- 13-6-2018 Last Replied Date:- 14-6-2018 – I imported the inputs under advance authorization before GST implementation. we use 95% imported inputs for manufacturing finished goods and we procure 5% from domestic market on purchase of central excise duty and availed CENVAT credit of this amount. We also purchase goods for manufacturing of similar goods for domestic market and availed cenvat credit of central excise duty paid on i

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