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ITC CLIME LIQUOR OR ALCOHOLIC BEVERAGES INDUSTRY UNDER GST

ITC / Input 1536 views 13 replies

Lakshmikantha KR

53 Points Joined June 2017

I exports please ans me fast

I am alcoholic beverage manufacturers I received so many GST bill advertisement and bottle stickers and so on can I refund GST input tax

Replies (13)

Guest

Yes you are eligible for refund of unavailed ITC u/s 54 of CGST Act , as you are making export

Lakshmikantha KR

53 Points Joined June 2017

no my wine sales in Karnataka only.

Guest

But you mentioned that you export

Lakshmikantha KR

53 Points Joined June 2017

sorry this is typing mistake (hi experts)

Guest

Sorry then you can't claim ITC because one of the conditions as given in section 16 is that your output should be non exempted.
And exempted includes non taxable and alcoholic beverages is non taxable

Lakshmikantha KR

53 Points Joined June 2017

thank you

Guest

And if you are exclusively engaged in making exempted supplies only then you are not liable for registration also u/s 23

Lakshmikantha KR

53 Points Joined June 2017

wine is not under GST . I will pay tax state vat and state excise and I received some GST bills like advertisement and labels and Empty bottles And marketing service bills etc. can I refund this bills GST tax

Guest

Yes I mentioned above that it is non taxable item in GST regime and you are liable to pay state excise and vat so according to me you are not eligible for refund under section 54 for better clarity you can go through this section

Sir, Alcohol Purchase FOR Tamilnadu State Marketing Corporation limited First sale Tax and Second sale Tax Beer 260% and Others 220% added value but how to calculate Input VAT