https://www.taxtmi.com/caselaws?id=421153 Gujarat HC allowed petition for IGST refund on zero-rated export supplies. Petitioner, a registered GST exporter, had exported goods in July-August 2017 and paid IGST at 5%. Court held that exported goods constitute zero-rated supplies under Section 16 of IGST Act, 2017, entitling petitioner to refund. Under Rule 96 of CGST Rules, 2017, shipping bills serve as deemed refund applications. Despite petitioner's declaration for duty drawback benefits under Mercantile Scheme, court directed authorities to sanction IGST refund of Rs. 37,10,326 within two weeks, recognizing petitioner's valid registration and export documentation. en-us Wed, 09 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421153 Gujarat HC allowed petition for IGST refund on zero-rated export supplies. Petitioner, a registered GST exporter, had exported goods in July-August 2017 and paid IGST at 5%. Court held that exported goods constitute zero-rated supplies under Section 16 of IGST Act, 2017, entitling petitioner to refund. Under Rule 96 of CGST Rules, 2017, shipping bills serve as deemed refund applications. Despite petitioner's declaration for duty drawback benefits under Mercantile Scheme, court directed authorities to sanction IGST refund of Rs. 37,10,326 within two weeks, recognizing petitioner's valid registration and export documentation. Case-Laws GST Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421153