The Authority for Advance Ruling (AAR) of Chhattisgarh ruled that the exporter is eligible for recovery of unused Input Tax Credit (ITC) of Goods and Services Tax (GST) under Reverse Charge Mechanism on transportation costs to the Goods Transportation Agency. The applicant registered as an exporter under GST Act and engaged in exporting molasses to Bangladesh under Letter of Undertaking (LUT) without payment of GST.
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