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Answer to FAQ
FAQ: Is it possible to avail of credit for taxes paid on input if goods are sold interstate or are exported?
ANs: Input tax credit is allowed against output tax. If there is excess of input tax over output tax, it will be adjusted first against any arrears outstanding under the KVAT Act. If there is still any excess input tax, it can be adjusted against CST payable. In the case of exports it is permissible to set off the corresponding input tax against any out put tax payable. If input tax is so set off the exporter cannot claim any refund of input tax under section 13.
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