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1. Refund of accumulated Integrated Goods and Service - Zero Rated Supply - The impugned order proceeds on the assumption that application for refund in respect of supplies...

2. Refund of unutilised input tax credit on account of zero rated supplies without payment of tax - Rule 89(4B) of the Central Goods and Services Tax Rules, 2017 as amended.

3. 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...

4. Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

5. 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...

6. Central Government exempts supply of goods falling under heading 2202 by Unit Run Canteen (URC) to authorized customers from entire Goods and Services Tax Compensation...

7. Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to...

8. Rate of tax - Composite supply of Works Contract or not - supply of erection, commissioning and installation of ZLD plant along with O&M services for a period of 5 years...

9. MEANING AND SCOPE OF ‘SUPPLY’ UNDER MODEL GST LAW - Goods and Services Tax - GST

10. Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the...

11. Refund of input tax credit (ITC) in case of Zero Rated supplies - Rule 89(4) of the Central Goods and Services Tax Rules, 2017 - Meaning of scope of "Adjusted Total...

12. In the case of a detention order u/s 129(3) of the Central Goods and Services Tax Act, 2017, the petitioner challenged the order on the grounds that the goods were meant...

13. Refund of unutilized ITC accumulated - Place / location of supply - Export of services or not - OIDAR - supply of service was to be made to M/s. Emirates Defence...

14. Clarification on refund related issues - CGST - Bunching of refund claims across Financial Years - Refund of accumulated input tax credit (ITC) on account of reduction...

15. Sub-section (1) in Section 5 amended to not levy integrated tax on Extra Neutral Alcohol used for manufacturing alcoholic liquor for human consumption. Section 6A...