1) Circular No. 175/07/2022-GST
a) Manner of filing refund of un utilized ITC on account of export of electricity.
1) Circular No. 173/05/2022-GST
a) that the refund of accumulated ITC under clause (ii) of sub-section (3) of section 54 of the CGST Act would not be applicable in cases where the input and the output supplies are the same. However, that the goods has been notified by the central government as concessional rate is may eligible for refund as amended by circular 153/05/2020.
1) Circular No. 175/07/2022-GST
a) Manner of filing refund of un-utilized ITC on account of export of electricity.
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