https://www.taxtmi.com/circulars?id=57244 Refund of accumulated compensation cess is not available where zero-rated supplies (exports or SEZ supplies) do not attract cess; statutory "input tax credit" covers IGST, CGST and SGST but does not include accumulated cess balances. Refunds of IGST and of cess are permissible only when the goods in the zero-rated transaction are subject to and have attracted cess; cess credit may be utilized only against output cess and cannot be cross-utilized for other tax liabilities. en-us Sat, 24 Mar 2018 00:00:00 +0530 Thu, 02 Aug 2018 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57244 Refund of accumulated compensation cess is not available where zero-rated supplies (exports or SEZ supplies) do not attract cess; statutory "input tax credit" covers IGST, CGST and SGST but does not include accumulated cess balances. Refunds of IGST and of cess are permissible only when the goods in the zero-rated transaction are subject to and have attracted cess; cess credit may be utilized only against output cess and cannot be cross-utilized for other tax liabilities. Circulars GST - States Sat, 24 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57244