Relevant para of the circular-
""As regards to the export of FABRICs it is clarified that, subject to the provisions of sub section (10) of sec 54 of CGST Act 2017, a manufacturer of such FABRICS will be eligible for refund of un-utilized input tax credit of GST paid on inputs (OTHER THAN the INPUT TAX CREDIT OF GST PAID ON CAPITAL GOODS) in respect of fabrics manufactured and exported by him,
""FABRICS means > falling under chapter 50 to 55 and 60 and heading 5608,5801,5806"""
For reading text of the circular please refer link - http://www.cbec.gov.in/resources//htdocs-cbec/gst/circularno-18-cgst.pdf
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