Refund of ITC for Export of Services without payment of tax

Hi,

I am providing Services without payment of tax under LUT.

Can I claim the refund of ITC that I received from Jio

since I am using it for furtherance of business?

Replies (1)

Dear Gnana Prakash,

Section 54 allows you to claim un-utilized input tax credit as refund if you are exporting services. 

In my opinion you can claim tax charged on your jio bill as it is covered under input tax. Kindly go through section 2(62) of the CGST Act, "input tax "defined. 

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