Refund of IGST - export of goods - zero rated supplies - ...

Dispute Over IGST Refund on Zero-Rated Exports Challenges Validity of Circular No. 37/2018-Customs Against IGST Act Section 16(3).

January 3, 2020

Case Laws GST HC

Refund of IGST - export of goods - zero rated supplies - Validity of circular No.37/2018-Customs - as per the circular, a person, who has made request consciously for refund of duty draw back, is not entitled to IGST/ITC claims - Sub-Section (3) of Section 16 of the IGST Act, 2017 - Circular cannot override the provisions of law.

View Source

← Previous Next →

Refund of IGST - export of goods - zero rated supplies - ...

Dispute Over IGST Refund on Zero-Rated Exports Challenges Validity of Circular No. 37/2018-Customs Against IGST Act Section 16(3).

January 3, 2020

Case Laws GST HC

You may also like:

Duty Drawback - IGST refunds - zero rated supply - Paragraph No.2.5 of Circular No.37/2018-Cus, dated 09.10.2018 cannot be pressed to deny legitimate export incentive as...

Refund of IGST - Export of goods in July 2017 - zero rated supplies - simultaneous duty drawback claim - circular dated 9.10.2018 explains the provisions of the drawback...

Refund of IGST on goods exported - The High court found the denial of the IGST refund, based on the administrative discrepancies between the ICEGATE and GST Common...

IGST refunds on exports-extension in SB005 alternate mechanism - Circular

Refund of IGST - Zero Rated Supplies - Bare reading of the contents of the shipping bills referred to the fact that the declaration has also been made by the writ...

Refund of IGST - zero-rated supplies - The Circular on which reliance is placed by the Respondents is dated 9th October, 2018, whereas the export was made on 25th July,...

Refund of IGST - exports were declared as the “zero rated supplies” - Section 16 of the IGST Act - the refund of the IGST paid on the exports cannot be denied on the...

Refund of IGST - Zero Rated Supplies - it appears that the writ-applicant had claimed higher duty drawback - it is evident that the petitioner has claimed drawback of...

The HC directed the refund of IGST paid under Section 16(3) of IGST Act read with Section 54 of CGST Act and Rule 96 of CGST Rules for zero-rated supply. The court...

Refund of IGST - goods exported out of India - zero rated supplies - misdeclaration of description/value before allowing export - The reluctance on the part of the...

Extension of rectification facility for IGST Export Refunds through Officer Interface upto 15.11.2018 and introduction of Refund through Refund mechanism for Short paid IGST

Refund of IGST - goods exported zero rated supplies - in an earlier decision the Court in detailed has discussed this very issue and held that respondents are directed...

Zero Rate Tax - Supply of goods to SEZ - TN-VAT - Section 18 of the TNVAT Act, confers two benefits viz., Zero Rate i.e., sale on which no tax is payable but on which...

Refund of Input Tax Credit - exports of goods outside India - zero rated supplies - The admitted position is that the Circular No.14/2018-Customs is neither...

Reopening of assessment u/s 147 was challenged due to lack of material relating to alleged wrongful IGST refunds for assessment year 2020-21. Disallowable expenditure...

Quick Updates: