HC determined that supplies by petitioner outside customs ...

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

May 8, 2025

Case Laws GST HC

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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HC determined that supplies by petitioner outside customs ...

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

May 8, 2025

Case Laws GST HC

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