Supply of goods by a registered person against Advance Authorisation
Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to the jurisdictional commissioner of GST or any other officer authorised by him within 6 months of such supply, Provided further that no such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods.
