As a importer under Advance authorization scheme they have local purchase also .There is no duty for import and export under Advance authorization scheme .But what about local purchase ? For packing materials they bought from local buyer and paid IGST .Is it possible to take refund of ITC on local purchase ?
1 Replies
Pankaj Rawat
(GST Practitioner)
(55057 Points)
Replied 06 August 2018
Yes you can take refund
As per Rule 89
The supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund
So if you have not filed the undertaking on the same then you can take a refund
As per Rule 89
The supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund
So if you have not filed the undertaking on the same then you can take a refund
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