Thursday, May 28, 2026
TagsZero-Rated Supply

Tag: Zero-Rated Supply

Case Laws

Refund rejection set aside as procedural irregularities by Customs officers in signing shipping bills were held insufficient to deny ITC refund in absence of...

Kirti Gupta - 0
Case Laws

Refund denial set aside as Rule 89(4) was incorrectly invoked despite the exporter having paid IGST on zero-rated supplies

Kirti Gupta - 0
Case Laws

Refund rejection quashed and matter remanded as classification of services as “intermediary” was held unsustainable for lack of analysis and for going beyond the...

Kirti Gupta - 0
Case Laws

Refund rejection quashed as the High Court held that denial of ITC on CAM and catering charges without issuing a Rule 92(3) notice violated...

Kirti Gupta - 0
Case Laws

Refund rejection quashed as deficiency memos could not nullify a validly-filed refund application made within limitation

Kirti Gupta - 0
Case Laws

Refund allowed as the Delhi High Court held that bookkeeping and payroll support services constituted principal services and not “intermediary services”, thereby qualifying as...

Kirti Gupta - 0
Case Laws

Refund rejection set aside as the Court held that the “intermediary” classification required a fresh factual analysis in light of Ernst & Young and...

Kirti Gupta - 0
Case Laws

IGST refund directed as identical duty-drawback rates in Columns A and B demonstrated that only customs-component drawback was availed, thereby eliminating the basis for...

Kirti Gupta - 0
Case Laws

Refund directed for SEZ unit as Court held that SEZ Act overrides GST law, allowing refund of tax borne by SEZ unit where supplier...

Kirti Gupta - 0
Case Laws

Penalty on expired e-way bill for export goods reduced to ₹25,000 as Court held no tax was payable on zero-rated supplies

Kirti Gupta - 0
123Page 1 of 3

Most Read

EDITOR PICKS

POPULAR POSTS

POPULAR CATEGORY

ABOUT US

Our site provides comprehensive GST resources, including expert Q&A, latest case laws, in-depth articles, updated notifications, statutory rules, legal provisions, and tariff schedules. Designed for professionals, businesses, and learners, we aim to simplify GST compliance and enhance legal understanding with accurate, up-to-date, and practical insights on GST matters.

Contact us: info@gstindiaguide.com

FOLLOW US

© GSTINDIAGUIDE