High Court Approves Input Tax Credit Refund for Compensation Cess on Zero-Rated Supplies Under GST Compensation Act.
Case-Laws
GST
HC allowed refund of Input Tax Credit for compensation cess on zero-rated supplies, overturning the Additional Commissioner's rejection. The court distinguished between Composition Levy under CGST Act and Compensation Cess under Compensation Cess Act, clarifying that circulars dated July 26, 2017, and November 18, 2019, explicitly permit refund of unutilized
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