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Answer to FAQ
FAQ: A dealer is making local, interstate and exports sales. Can he take set off for the input tax for the input used for his interstate and export sales against his local sale?

ANs: In the case of input tax in relation to goods sold on interstate, set off can be availed of if there is excess input tax after adjusting against the output tax liability of the dealer under the KVAT Act, and the arrear, if any, outstanding against the dealer for any previous return period. If the output tax is sufficient to set off the input tax in relation to export sales also, it can be set off. However, if the dealer claims input tax credit, he will not be eligible for any refund in relation to such export.

Kerala Commercial Tax

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