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Refund of unused input credit balance

This query is : Resolved 

09 February 2018 Dear Expert,

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.

Thanking you,




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


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