https://www.taxtmi.com/caselaws?id=300215 AAAR Goa rejected appellant's appeal regarding IGST liability on iron ore job-work operations. Appellant imported iron ore for conversion to pellets and export, claiming service export exemption from IGST refund restrictions. AAAR held that appellant exported goods, not services, and exported pellets were "subject to export duty" under proviso to Section 54(3) CGST Act despite nil duty rate through exemption notification. Court applied plain statutory interpretation, noting legislature's conscious choice of words. Appeal filed within time limit was rejected on merits, while additional grounds filed later were rejected for limitation under Section 100(2) CGST Act. AAR ruling maintained. en-us Mon, 03 Feb 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300215 AAAR Goa rejected appellant's appeal regarding IGST liability on iron ore job-work operations. Appellant imported iron ore for conversion to pellets and export, claiming service export exemption from IGST refund restrictions. AAAR held that appellant exported goods, not services, and exported pellets were "subject to export duty" under proviso to Section 54(3) CGST Act despite nil duty rate through exemption notification. Court applied plain statutory interpretation, noting legislature's conscious choice of words. Appeal filed within time limit was rejected on merits, while additional grounds filed later were rejected for limitation under Section 100(2) CGST Act. AAR ruling maintained. Case-Laws GST Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300215