Sir
One exporter is normally exporting goods without gst having filed lut. But he has some itc credit of capital goods which is not available for refund. As such can he export his next export of frozen fish charging 5% IGST and set off the ITC available on his own account.
Frah Saeed Answered question June 24, 2020
Why ITC for capital is not available for refund. If such capital goods are used for exports then refund of ITC can be availed. If it cannot be availed the same will also apply to situation where export is being made with payment of tax.
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Sreekumar C Posted new comment June 24, 2020
Sir
The GST officer is not allowing ITC on capital goods since they say the input defined in 2(59) do not include capital goods input and as such they allow ITC on goods and services only