Refund prohibition for unutilised input tax credit on zero-rated goods when export duty applies under GST. No refund is permitted for unutilised input tax credit or integrated tax paid in respect of supplies of goods treated as zero rated where those supplies are subject to export duty; such claims are excluded notwithstanding the general refund provisions in section 54.
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 prohibition for unutilised input tax credit on zero-rated goods when export duty applies under GST.
No refund is permitted for unutilised input tax credit or integrated tax paid in respect of supplies of goods treated as zero rated where those supplies are subject to export duty; such claims are excluded notwithstanding the general refund provisions in section 54.
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