Can exporter claim GST refund for maintenance charges paid to residential society. What if company alloted the residential flat to director and rent paid by company. Can company claim refund for this.

Reply-As per sec 54(3) of CGST Act, No refund of unutilised input tax credit shall be allowed in cases other than 

(i) zero rated supplies made without payment of tax;

(ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies except supplies of goods or services or both

Therefore, refund in case of exporter is allowed for the above expenses incurred by company.