{"id":12155,"date":"2018-06-13T00:06:41","date_gmt":"2018-06-12T18:36:41","guid":{"rendered":""},"modified":"2018-06-13T00:06:41","modified_gmt":"2018-06-12T18:36:41","slug":"refund-of-accumulated-itc-in-case-of-export-under-lut-when-95-inputs-imported-received-under-advance-authorisation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=12155","title":{"rendered":"Refund of accumulated ITC in case of export under LUT when 95% inputs (imported) received under advance authorisation"},"content":{"rendered":"<p>Refund of accumulated ITC in case of export under LUT when 95% inputs (imported) received under advance authorisation<br \/> Query (Issue) Started By: &#8211; BalKrishan Rakheja Dated:- 13-6-2018 Last Reply Date:- 14-6-2018 Goods and Services Tax &#8211; GST<br \/>Got 1 Reply<br \/>GST<br \/>I imported the inputs under advance authorization before GST implementation. we use 95% imported inputs for manufacturing finished goods and we procure 5% from domestic market on purchase of central excise duty and availed CENVAT c<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=113853\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Refund of accumulated ITC in case of export under LUT when 95% inputs (imported) received under advance authorisation Query (Issue) Started By: &#8211; BalKrishan Rakheja Dated:- 13-6-2018 Last Reply Date:- 14-6-2018 Goods and Services Tax &#8211; GSTGot 1 ReplyGSTI imported the inputs under advance authorization before GST implementation. we use 95% imported inputs for manufacturing &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=12155\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Refund of accumulated ITC in case of export under LUT when 95% inputs (imported) received under advance authorisation&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12155","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12155","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12155"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12155\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}