Itc/refund of gst paid on reverse charge basis

cont.....
than proportionate credit is allowed...but since your 100% supply is exempted hence nothing will be refunded.
Thank you very much for your observations and patience.
when your outward supply is exempted or out of scope of current regime, you have to pay as a expense, no ITC claim or refundable.

You cant avail credit of GST as your supply does not come under preview of GST. First condition to iavail credit of GST is output liability should be there. 

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