The assesee is supplier of Alcholic liqour as well taxable products
Having GST input credit, can it claim refund of itc of common credit on export of Alcoholic product
Frah Saeed Answered question July 9, 2020
Alcoholic liquor being non taxable supply will be included in exempt supply and the common credits pro rata to extent to exempt supply (incl that of liquor) will have to be reversed as per Sec 17(2)of the CGST Act read with Rule 42 of the CGST Rules..
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Frah Saeed Answered question July 9, 2020