https://www.taxtmi.com/caselaws?id=383152 AAR Goa ruled on IGST levy for job-work involving iron ore import for pellet conversion and export. The authority held that temporarily imported goods processed and exported qualify as export of services under Section 2(6) IGST Act, 2017, with place of supply outside India per Section 13(2). However, regarding input tax credit refund eligibility, since iron ore pellets are covered under Export Tariff's Second Schedule and subject to NIL export duty (considered a tax rate), the exclusion clause under Section 54(3)(ii) applies. The applicant was deemed ineligible for unutilized input tax credit refund despite providing export services. en-us Tue, 21 May 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383152 AAR Goa ruled on IGST levy for job-work involving iron ore import for pellet conversion and export. The authority held that temporarily imported goods processed and exported qualify as export of services under Section 2(6) IGST Act, 2017, with place of supply outside India per Section 13(2). However, regarding input tax credit refund eligibility, since iron ore pellets are covered under Export Tariff's Second Schedule and subject to NIL export duty (considered a tax rate), the exclusion clause under Section 54(3)(ii) applies. The applicant was deemed ineligible for unutilized input tax credit refund despite providing export services. Case-Laws GST Tue, 21 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383152