if I export exempted goods and itc paid on services . refund claim on which head of refund
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Quick Summary
If you export goods that are exempt from GST, you can claim a refund for unutilised Input Tax Credit (ITC) paid on services used in their production. This is permissible under Circular 45/19/2018 GST. You will need to file a refund claim using form RFD01 on the GST portal.