One of our client is a dealer of wine. He imports and exports a number of variety of wine. Whether he is eligible to claim refund against the unused input credit earned by making various payments like warehouse charges, telephone charges, professional fees, etc.All these payments were made including GST (IGST + CGST + SGST). He is registered under GST. If yes, then what is the process to claim the refund.
09 February 2018
You caanot claim refund of ITC against supply of liquor, because liquor is out of purview of GST hence inputs or inputs service used for selling liquor on which GST was levied is eligible for Refund
CAclubindia
