Zero-Rated Supplies Beyond Customs Frontiers Validated Under IGST Act Section 16, Ensuring Tax Neutrality and Refund Processing

HC determined that supplies by petitioner outside customs frontiers qualify as zero-rated under Section 16 of IGST Act, rendering the transaction GST-exempt. The court found the tax treatment revenue neutral, particularly for the period before 01.04.2021, and declined revenue's challenge. The third-party refund application must be processed within four weeks, including applicable interest, effectively disposing of the appeal without substantial monetary implications for either party. .....

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