Gst refund

prasad Nilugal   21 March 2021

You can not claim ITC on Capital Goods , You can claim ITC on Input and Input Services , in case of Export through LUT .

Pankaj Rawat (GST Practitioner)     21 March 2021

Agree with Mr. Prasad Ji ,
Net ITC means ITC availed on Inputs (goods) & input services during the relevant period.
It does not include any block ITC under Section 17(5) & ITC restricted only to the extent of invoices reflected in GSTR 2A.