https://www.taxtmi.com/caselaws?id=367606 The AAR held that transportation of ATF and other non-taxable supplies from applicant's Haldia Refinery to export warehouse at Raxaul does not constitute export under IGST Act section 2(5). The ruling determined these were exempted supplies between distinct persons under GST Act section 25(4), not zero-rated supplies. Consequently, the applicant cannot claim input tax credit on GST paid for railway freight charges. The authority clarified that goods stored at export warehouse can be diverted for home consumption, with final clearance nature determined only upon removal from warehouse. en-us Tue, 18 Sep 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367606 The AAR held that transportation of ATF and other non-taxable supplies from applicant's Haldia Refinery to export warehouse at Raxaul does not constitute export under IGST Act section 2(5). The ruling determined these were exempted supplies between distinct persons under GST Act section 25(4), not zero-rated supplies. Consequently, the applicant cannot claim input tax credit on GST paid for railway freight charges. The authority clarified that goods stored at export warehouse can be diverted for home consumption, with final clearance nature determined only upon removal from warehouse. Case-Laws GST Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367606