ITC ON EXPENSES OF EXPORT GOODS

This discussion clarifies that Input Tax Credit (ITC) can be claimed on expenses related to export goods, specifically for inputs and input services, but not capital goods. It confirms that a refund can be filed using GST RFD-01, even if the goods were purchased from an unregistered dealer, provided ITC was claimed in the 3B for the export period. This includes ITC on Reverse Charge Mechanism (RCM) expenses.