https://www.taxtmi.com/article/detailed?id=14485 Supplies to merchant exporters of tobacco products are zero-rated under Section 16 of the IGST Act, but the Compensation Cess Act still requires upfront payment at the normal rate due to absence of an export-specific exemption; the cess is later refunded, creating working capital blockage despite revenue neutrality, and the Court referred the issue to the GST Council and stayed levy pending its decision. en-us Sat, 24 May 2025 09:01:57 +0530 Sat, 24 May 2025 09:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14485 Supplies to merchant exporters of tobacco products are zero-rated under Section 16 of the IGST Act, but the Compensation Cess Act still requires upfront payment at the normal rate due to absence of an export-specific exemption; the cess is later refunded, creating working capital blockage despite revenue neutrality, and the Court referred the issue to the GST Council and stayed levy pending its decision. Articles Goods and Services Tax - GST Sat, 24 May 2025 09:01:57 +0530 https://www.taxtmi.com/article/detailed?id=14485