Refund of Integrated Tax/ITC on zero rated supplies: trade directed to follow refund procedures and circulate guidance. Refund of Integrated Tax/ITC on Zero rated Supplies is communicated by the CGST Commissionerate, directing trade and industry to note refund procedures for integrated tax or input tax credit arising from zero-rated transactions and to circulate this information to trade associations, chambers of commerce, and other concerned persons within the Commissionerate's jurisdiction to ensure awareness and compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund of Integrated Tax/ITC on zero rated supplies: trade directed to follow refund procedures and circulate guidance.
Refund of Integrated Tax/ITC on Zero rated Supplies is communicated by the CGST Commissionerate, directing trade and industry to note refund procedures for integrated tax or input tax credit arising from zero-rated transactions and to circulate this information to trade associations, chambers of commerce, and other concerned persons within the Commissionerate's jurisdiction to ensure awareness and compliance.
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