Refund of IGST - exports were declared as the “zero rated ...

Exports as "zero rated supplies" under IGST Act Section 16 eligible for IGST refund, even with higher duty drawback claimed.

March 16, 2020

Case Laws GST HC

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 ground that the higher rate of duty drawback is claimed. - HC

View Source

← Previous Next →

Refund of IGST - exports were declared as the “zero rated ...

Exports as "zero rated supplies" under IGST Act Section 16 eligible for IGST refund, even with higher duty drawback claimed.

March 16, 2020

Case Laws GST HC

You may also like:

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...

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

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 paid in relation to the exports undertaken by it of goods - denial on the ground of claim of duty drawback at Higher Rate - the Petitioner is entitled to...

Refund of accumulated Input Tax Credit - inverted duty structure - Under Clause (i) of the proviso to Section 54(3) of the CGST Act, refund of ITC is available in cases...

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...

Refund claim - Duty Drawback - export as zero rated supply - at present there is no embargo for processing the Refund claims and Duty Drawback claims filed by the...

Refund of the IGST paid with regard to the goods exported - zero rated supplies - drawback claimed by the petitioner - the present petition is disposed of by giving...

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...

Refund claim - inverted duty (GST) structure - If the Assistant Commissioner arrives at his satisfaction that the actual rate of tax on the input supplies made by the...

Zero-rated supply - It is clear that the supply of information technology enabled services rendered by the applicant to the recipient qualifies to fall under export of...

Refund of accumulated CGST, SGST and IGST credit - zero rated supplies - The assessee could not provide any such corroborative evidence in the form of document s even...

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 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...

Quick Updates: