https://www.taxtmi.com/caselaws?id=769369 HC held that under Section 16(3) IGST Act read with Section 54(3) CGST Act, only a registered person can claim refund of tax on zero rated supplies, but registration is not restricted by the categories of goods or services mentioned in the registration certificate. Rules 8 and 10 CGST Rules focus on registration of a taxable person, not the specific nature of supplies. Non-mention of the relevant service category in the registration application cannot bar refund of ITC on exported services. HC set aside the rejection and appellate orders and directed the authority to grant refund of ITC, subject to verification of eligibility and quantum. en-us Mon, 21 Apr 2025 00:00:00 +0530 Wed, 19 Nov 2025 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769369 HC held that under Section 16(3) IGST Act read with Section 54(3) CGST Act, only a registered person can claim refund of tax on zero rated supplies, but registration is not restricted by the categories of goods or services mentioned in the registration certificate. Rules 8 and 10 CGST Rules focus on registration of a taxable person, not the specific nature of supplies. Non-mention of the relevant service category in the registration application cannot bar refund of ITC on exported services. HC set aside the rejection and appellate orders and directed the authority to grant refund of ITC, subject to verification of eligibility and quantum. Case-Laws GST Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769369